Date: September 24, 2026

Dividend Declaration

  • Board of Directors recommended Final dividend at 10% (Re. 1 per equity share of face value Rs. 10 each) for financial year 2025-26 at meeting held on May 22, 2026
  • Dividend payment subject to shareholder approval at ensuing Annual General Meeting
  • Record date fixed: September 21, 2026
  • Dividend will be paid after deducting tax at source on or after September 30, 2026

TDS Procedures for Resident Shareholders

For Resident Individuals:

  • TDS deducted at 10% when PAN available and valid
  • No TDS if aggregate dividend during tax year 2026-27 does not exceed INR 10,000
  • No TDS if shareholder provides duly signed Form 12I (Annexure-1) with eligibility conditions met
  • TDS deducted at 20% if PAN not available or invalid
  • PAN becomes invalid/inoperative if not linked with Aadhaar as per Section 262 of Income Tax Act, 2025

For Resident Non-Individuals:

  • No TDS for specified entities providing required documentation (Annexure 3):
  • Insurance Companies (qualifying as 'Insurer' under Section 2(7A) of Insurance Act, 1938)
  • Mutual Funds (registered with SEBI under specified sections)
  • Alternative Investment Funds (Category I or II registered with SEBI)
  • National Pension System Trust
  • Other non-individual shareholders with supporting exemption evidence

TDS Procedures for Non-Resident Shareholders

  • TDS deducted at 20% plus applicable surcharge and cess as per Income Tax Act, 2025
  • Option to claim DTAA benefits if more beneficial
  • Required documents for DTAA benefits:
  • Self-attested PAN copy (if allotted)
  • Tax Residency Certificate for Tax Year 2026-27 or Calendar Year 2026
  • Form 41 (formerly Form 10F) filed online
  • Non-Resident Tax Declaration (Annexure-4)
  • SEBI registration certificate for FIIs/FPIs
  • Additional documentation for Singapore tax residents

Document Submission Requirements

  • All documents must be emailed to cszota@zotahealthcare.com or ac@zotahealthcare.com by September 30, 2026
  • No incomplete, unsigned, or late communications will be considered
  • TDS certificates will be emailed to registered email IDs post-completion

Shareholder Record Updates

  • Demat shareholders must update records through their depository participants
  • Physical shareholders must update records with RTA - Satellite Corporate Services Private Ltd
  • Required details: PAN, residential status, shareholder category, email, mobile number, bank details, address with PIN code
  • Company will rely on RTA data for TDS deduction if details not updated by September 30, 2026

Payment Method

  • Dividend payment will be electronic only as per SEBI Circular Nos. SEBI/HO/MIRSD/POD-1/P/CIR/2024/37 dated May 7, 2024 and subsequent amendments
  • No demand drafts, banker's cheques, or dividend warrants will be issued

Annexures Included

1. Form 12I - Declaration under section 393(6) for receipt of incomes without TDS deduction

2. Procedure to file application for Form 41 online on Income Tax Portal

3. Beneficial Ownership Declaration for resident non-individual shareholders

4. Non-Resident Tax Declaration for DTAA benefits

5. Declaration under Rule 203 for credit of TDS to another person

Disclaimer

This communication is not tax advice. Shareholders should obtain professional tax advice for their specific situations.