India Shelter Final Dividend Rs 10/Share TDS Procedures

The Board of Directors at their meeting on May 02, 2026 recommended a final dividend of ₹10 per equity share (face value ₹5 each) for FY 2025-26
Dividend payment is subject to approval by shareholders at the Annual General Meeting scheduled for Thursday, July 16, 2026
Record date fixed for determining entitlement: Friday, June 19, 2026
Dividend will be paid to eligible members within 30 days from declaration date, i.e., on or before August 15, 2026

Deadline for submitting TDS exemption documents: Monday, June 29, 2026 by 5:00 PM IST
Documents must be submitted to the Company/Registrar and Transfer Agent (KFin Technologies Limited)
Communication sent to all shareholders with registered email IDs as of June 19, 2026
Submission portal: https://ris.kfintech.com/form15/

1. With Valid PAN: 10% TDS (no documents required if no exemption sought)

2. No PAN/Invalid PAN/Inoperative PAN: 20% TDS (PAN must be linked with Aadhaar)

3. Lower/NIL Tax Deduction Certificate: Rate specified in certificate (u/s 395 of Income Tax Act 2025)

4. Form 121 Submission: Nil TDS (for shareholders with estimated total income tax of ₹Nil for FY 2026-27)

5. Securitisation Trust: Nil TDS (with registration documents and PAN)

6. Insurance Company: Nil TDS (with IRDAI registration and PAN)

7. Mutual Fund: Nil TDS (specified under Schedule VII, Table Sl. No. 20 or 21)

8. Alternative Investment Fund (AIF): Nil TDS (Category-I or Category-II AIF with SEBI registration)

9. Other Resident Non-Individual Shareholders: Nil TDS (exempted under Section 393 or CBDT Circular)

10. NPS Trust: Nil TDS (qualifies under Schedule VII Table Sl. No. 41)

11. Corporation under Central Act: Nil TDS (income exempt from tax)

Note: No TDS if dividend payable to resident individual shareholders with valid PAN is less than ₹10,000 annually during FY 2026-27.

1. Tax Treaty Benefit: Applicable treaty rates (subject to documentation completeness and company review)

Required documents: PAN copy, Tax Residency Certificate (TRC), Form 41 from income tax portal, self-declaration
Company discretion applies for beneficial DTAA rate application

2. Notified Jurisdictional Area: 30% TDS or higher of applicable rates (under Section 176(5) of Income Tax Act 2025)

3. Lower/NIL Tax Deduction Certificate: Rate specified in certificate (u/s 395)

PAN recording is mandatory for all shareholders
Higher TDS rate of 20% applies if PAN is missing, invalid, or not linked with Aadhaar
Government mandate requires PAN-Aadhaar linkage for individual taxpayers
TDS credit will be available in Form 168 from e-filing account (https://www.incometax.gov.in/iec/foportal)
Shareholders must update details with depositories (demat mode) or RTA (physical mode)
For joint shareholders, the first-named shareholder must submit documents
Company not liable for higher TDS deductions if documents are incomplete or submitted late