R K Swamy Final Dividend ₹2/Share Record Date

Final Dividend: ₹2/- (40%) per equity share (face value of ₹5/- each) for Financial Year 2025-26
Board Meeting Date: Tuesday, May 19, 2026 (where dividend was recommended)
Record Date: Friday, July 31, 2026 (for determining member entitlement)
Payment Timeline: If approved by members at ensuing Annual General Meeting, payment will be made on or after Monday, August 17, 2026 but within 30 days from date of approval
Payment Condition: Subject to deduction of tax at source (TDS)

TDS rate of 10% under Section 393(1) [Table: Sl No. 7] of Income Tax Act, 2025 for members with valid PAN
TDS rate of 20% under Section 397(2) for members without PAN or with inoperative PAN

PAN registration in Demat Account/with Company for registered Folio/DP ID-Client ID is mandatory
Aadhaar number must be linked with PAN as per prescribed timelines
Fresh Form 121 required for further dividends during FY 2026-27
Document submission deadline: August 3, 2026

Requirements for various entities with self-declaration formats and supporting documents:

Insurance Companies: Self declaration format, PAN card, IRDA/LIC/GIC registration certificate
Mutual Funds: Self-declaration format, PAN card, SEBI registration certificate
Alternative Investment Fund (AIF): Self-declaration format, PAN card, SEBI AIF registration certificate
New Pension System (NPS) Trust: Self-declaration format, PAN card
IFSC Units: Self-attested PAN, Form 1 declaration as per CBDT notification no. 28/2024 dated March 7, 2024
Other Non-Individual members: Documentary evidence supporting exemption, self-attested PAN card

Standard withholding tax rate: 20% (plus applicable surcharge and cess)
Special rate of 10% (plus applicable surcharge and cess) for Specified Funds under Schedule VI [Note 1(g)] and GDR holders
Certificate under Section 395(1) for lower/Nil withholding accepted

Non-resident members must provide the following documents by August 3, 2026 to claim DTAA benefits:

Self-attested PAN copy or alternative details (name, email, contact, address, foreign TIN)
Self-attested Tax Residency Certificate (TRC) for period April 2026 to March 2027
Copy of electronically filed Form 41 on Income Tax Portal
Self-declaration of meeting treaty eligibility and beneficial ownership requirements
For FIIs/FPIs: SEBI registration certificate
Singapore tax residents: Evidence demonstrating non-applicability of Article 24 under India-Singapore DTAA

All tax-related documents must be submitted by August 3, 2026
No communications received after August 3, 2026 will be considered
If tax deducted at higher rate due to missing documents, members can file income return to claim refund if eligible

Members with multiple accounts under different status/category: Higher tax rate applicable to any status under a PAN will apply to entire holding
Members must ensure bank account details in demat accounts are updated for timely dividend credit
Declaration under Rule 203 of Income Tax Rules 2026 required if dividend income assessable in hands of person other than deductee