Key Quantitative Figures

  • Final dividend recommended: Re. 1.00 per equity share (50% on face value of Rs. 2 each)
  • TDS threshold for resident individuals: No TDS if aggregate dividend during tax year 2026-27 does not exceed Rs. 10,000
  • Document submission deadline: July 15, 2026

Dates of Action

  • Board meeting date: May 27, 2026 (dividend recommendation)
  • Record date: To be intimated later (declarations under Rule 203 must be submitted within 4 days from record date)
  • Document submission deadline: July 15, 2026

Parties Involved

  • Registrar & Transfer Agent: MUFG Intime India Private Limited
  • Depositories: National Securities Depository Limited, Central Depository Services (India) Limited
  • Regulatory references: Income Tax Act, 1961; Section 393; Rule 203

TDS Rates and Procedures

For Resident Shareholders

  • Standard TDS rate: 10% under Section 393(1) and 393(4) of Income Tax Act
  • Higher rates apply if PAN is invalid, inoperative, or not linked with Aadhaar
  • Exemptions available for:
  • Eligible resident individuals submitting Form 121
  • Insurance companies with proper documentation
  • Mutual funds specified under Section 11
  • Alternative Investment Funds (Category I or II) established in India
  • Entities exempt under Section 11 of the Act
  • Corporations established by Central Act exempt from income-tax

For Non-Resident Shareholders

  • Standard withholding tax rate: 20% plus applicable surcharge and cess
  • DTAA benefits available upon submission of:
  • Self-attested PAN copy
  • Valid Tax Residency Certificate (TRC)
  • E-Form 41 filed electronically
  • Declaration of no taxable presence in India
  • Foreign Institutional Investors and Foreign Portfolio Investors may avail DTAA benefits if more beneficial

Document Submission Requirements

  • Documents must be submitted to MUFG Intime India Private Limited by July 15, 2026
  • Forms available at: https://web.in.mpms.mufg.com/formsreg/submission-of-Form-121-41.html
  • Physical documents must be sent by post; electronic documents from registered email ID
  • For joint shareholders, first-named shareholder must submit documents
  • Resident non-individual members may submit through custodians registered with NSDL for tax services

Shareholder Information Updates

All shareholders must ensure their details are updated with:

  • Valid Permanent Account Number (PAN)
  • Residential status (Resident/Non-Resident)
  • Account category as per PAN
  • Email/postal address
  • Bank account details
  • Through depository participants (demat holdings) or RTA (physical holdings)

Financial Impact

Dividend payment of Re. 1.00 per equity share will be made after deducting applicable TDS/withholding taxes. The actual net amount received by shareholders will depend on their tax status and documentation provided.

Additional Information

  • Company website: https://www.supriyalifescience.com/
  • TDS credit will be available in Form 168 for shareholders with valid PAN
  • Company reserves right to reject incomplete or discrepant documents
  • Shareholders responsible for any income tax demands arising from misrepresentation