Date: November 09, 2026

Dividend Declaration

  • The Board of Directors approved an interim dividend of ₹0.50 per equity share (50%) for the financial year 2026-27 at their meeting held on November 4th, 2026.
  • The record date for determining shareholder eligibility is Wednesday, November 11, 2026.
  • Dividend payment will be processed through electronic mode based on updated bank mandates in demat accounts.
  • Shareholders without updated bank details must update their information with their respective depository to receive payments.

TDS Compliance Requirements

  • Dividend income is taxable in shareholders' hands under the Income-tax Act, 2025 as amended by Finance Act, 2026 effective April 1, 2026.
  • Company will deduct tax at source at prescribed rates varying by shareholder residential status and exemptions.
  • Shareholders must update Permanent Account Number (PAN) with Company/KFin Technologies Limited (RTA) for physical shares or with Depositories/Depository Participants for demat shares.
  • No TDS deduction for Resident Individuals if total dividend received during FY 2026-27 does not exceed ₹10,000.
  • If additional dividends are distributed later in FY 2026-27 causing total to exceed ₹10,000, TDS will apply to the gross amount including past interim dividends.
  • Shareholders providing Form 121 are exempt from TDS if eligibility conditions are met.
  • Company will verify PAN status through Income Tax Department's online functionality.

Mandatory Shareholder Details Required

  • Residential status for FY 2026-27 (Resident or Non-Resident) along with valid PAN copy
  • Category of shareholder (from specified list including Mutual Fund, Insurance Company, AIF, FPI/FII, Individual, HUF, Firm, LLP, AOP/BOI/AJP, Trust, Domestic company, Foreign company)
  • Email ID
  • Address

Resident Shareholder TDS Rates and Documentation

| Section | Category | Rate | Remarks | Additional Documents Required |

| 393 | Alternative Investment Funds (AIF) | 0% | For Category I and II AIF registered with SEBI | 1. Copy of valid PAN 2. SEBI registration certificate 3. Self-declaration that dividend income not chargeable as business profits and exempt under schedule V(1) |

| 393(9) | National Pension Scheme | 0% | | 1. PAN of NPS Trust 2. Self-declaration that income is exempt under schedule VII(41) and from tax deduction under section 393(9) |

| 393(1)(Sl.No.7) | Insurance companies | 0% | For IRDA-registered companies | 1. Copy of valid PAN 2. IRDAI registration certificate 3. Self-declaration of full beneficial interest |

| 393(1)(Sl.No.7) | Resident Individuals | 0% | If aggregate dividend ≤ ₹10,000 or valid Form 121 provided | 1. Copy of valid PAN 2. Copy of Form 121 if applicable |

| 393(1)(Sl.No.7) | Other Residents | 10% | With valid PAN (20% if PAN invalid/absent or section 397 applicable) | |

| 395 | Residents with lower deduction certificate | ($) | As per certificate rates for FY 2026-27 | Copy of valid section 395 certificate covering dividend income |

| Other sections | Residents entitled to exemption | 0% | With supporting documentary evidence | Copy of relevant evidence for TDS exemption |

| 397 | Residents without PAN/invalid PAN | 20% | Invalid PAN as per the Act | |

Non-Resident Shareholder TDS Rates and Documentation

| Section | Category | Rate | Remarks | Additional Documents Required |

| 393(2)(Sl.No.15) | FII/FPI | 20% | Plus applicable surcharge & cess; may avail DTAA benefits with documentation | |

| 393(2)(Sl.No.16) | Specified Fund | 10% | As per Schedule VI Note 1(g) and Section 393(2) Sr. No. 16 | |

| 393 | Other Non-residents | 20% | Plus applicable surcharge & cess; may avail lower DTAA rates with documentation | 1. Copy of valid PAN 2. TRC from country of residence 3. Form 41 filed electronically 4. Self-declaration of no Permanent Establishment in India and beneficial ownership |

| 395 | Non-residents with lower deduction certificate | ($) | As per certificate rates for FY 2026-27 | Copy of valid section 395 certificate covering dividend income |

| Other | Non-residents entitled to exemption | 0% | With supporting documentary evidence | Copy of relevant evidence for TDS exemption |

Documentation Deadline and Procedures

  • All documents for lower tax deduction/no tax deduction must be submitted to RTA at email id einward.ris@kfintech.com on or before November 11, 2026.
  • Documents received after November 11, 2026 will not be considered.
  • PAN not valid as per Income-tax Portal database will be considered invalid.
  • Section 262 requires PAN furnishing for tax deduction, otherwise tax deducted at higher of specified rate, rate in force, or 20%.
  • Shareholders can access required forms and upload supporting documents at: https://ris.kfintech.com/clientservices/investors/taxforms.aspx