Date: 14th August, 2026

Dividend Declaration

  • The Board of Directors at its meeting held on 11th May, 2026 recommended a final dividend of Rs. 1.5 (15%) per equity share of face value Rs. 10/- each for FY 2025-26
  • Dividend payment is subject to approval of shareholders at the ensuing 31st Annual General Meeting
  • Dividend will be paid/dispatched within 30 days from the date of the ensuing AGM
  • Dividend will be paid after deduction of tax at applicable rates

Taxation Provisions

  • Pursuant to Income Tax Act, 2025, dividend paid or distributed by the company shall be taxable in the hands of shareholders
  • Company will deduct tax at source at the time of making dividend payment
  • Withholding tax rate varies depending on residential status and category of shareholder
  • No tax will be deducted on payment of dividend to resident individual shareholders if total dividend paid during FY 2026-27 does not exceed Rs. 10,000/-

Shareholder Requirements

  • Deadline for submitting required documents: Saturday, 12th September, 2026
  • Documents must be uploaded at: https://web.in.mpms.mufg.com/formsreg/submission-of-Form-121-41.html
  • Queries to be sent to RTA at Investor.helpdesk@in.mpms.mufg.com or Company at investorservice@ppapco.com
  • Shareholders must update PAN with Depository Participant (demat) or RTA (physical shares)

Resident Shareholder TDS Rates

  • Valid PAN updated: 10% TDS
  • No/Invalid PAN: 20% TDS (higher rate for non-linkage of PAN with Aadhaar)
  • Lower/nil tax deduction certificate u/s 395(1): Rate specified in certificate
  • NIL TDS for specific categories including:
  • Resident Individual furnishing Form 121
  • Shareholders covered u/s 393(4) [LIC, GIC, etc.]
  • Persons under Section 393(5) [Govt., RBI, exempt corporations]
  • Category I and II Alternative Investment Funds
  • Other exempt entities

Non-Resident Shareholder TDS Rates

  • FIIs/FPIs: 20% (plus surcharge and cess) OR Tax treaty rate (whichever beneficial)
  • AIF Category III/Retail Scheme/ETF in IFSC: 10% (plus surcharge and cess)
  • Other non-residents: 20% (plus surcharge and cess) OR Tax treaty rate
  • Tax residents of Notified Jurisdictional Area: 30%
  • Sovereign Wealth funds and Pension funds notified by Central Government: NIL
  • Subsidiary of Abu Dhabi Investment Authority: NIL
  • Lower/NIL tax deduction certificate u/s 395(1) or 395(2): Rate specified in certificate

Documentation Requirements for Non-Residents

  • Copy of PAN card or details from Annexure F
  • Tax Residency Certificate valid for FY 2026-27
  • Form 41 filed electronically
  • Self-declaration in Annexure G format
  • Specific declarations for sovereign wealth funds, pension funds, and ADIA subsidiaries

Additional Provisions

  • For joint shareholders, the first-named shareholder must furnish requisite documents
  • Shareholders can claim TDS credit in Form 168 via Income Tax e-filing portal
  • Bank account details must be updated with Depository Participant or RTA
  • Physical shareholders must furnish PAN, nomination, contact details, bank account details, and specimen signature
  • SEBI mandates electronic dividend payments for physical shareholders effective 1st April 2024

Registrar and Transfer Agent Details

  • MUFG Intime India Private Limited
  • Noble Heights, 1st Floor, Plot NH 2, C-1 Block LSC, Near Savitri Market, Janakpuri, New Delhi - 110058