AstraZeneca Pharma outlines TDS rates for ₹36 dividend
AstraZeneca Pharma India Limited has communicated the tax deduction at source (TDS) rates applicable to the final dividend of ₹36 per share for the financial year 2025-26. The company has fixed July 31, 2026, as the record date to determine shareholder eligibility, with the dividend payout subject to approval at the 47th Annual General Meeting scheduled for August 10, 2026. Shareholders must submit necessary documentation by July 31, 2026, 17:00 hrs IST, to ensure the correct tax rate is applied; failure to do so will result in tax deduction at the maximum applicable rate.

*this image is generated using AI for illustrative purposes only.
AstraZeneca Pharma India Limited has detailed the tax deduction at source (TDS) rates applicable to the final dividend of ₹36 per share for the financial year 2025-26. The company has fixed July 31, 2026, as the record date to determine shareholder eligibility, with the dividend payout subject to approval at the 47th Annual General Meeting scheduled for August 10, 2026. Shareholders must submit necessary documentation by July 31, 2026, 17:00 hrs IST, to ensure the correct tax rate is applied; failure to do so will result in tax deduction at the maximum applicable rate.
For resident shareholders, tax will not be deducted if the total dividend amount for FY27 does not exceed ₹10,000. Where applicable, the TDS rate is 10% for shareholders with a valid PAN, while those without or with an invalid PAN will face a 20% deduction. Shareholders may submit Form 121 (erstwhile forms 15G and 15H) or a lower withholding certificate to claim a nil rate, provided specific conditions are met.
Non-resident shareholders are subject to a 20% tax rate plus surcharge and cess, unless they opt for the more beneficial Double Tax Avoidance Treaty (DTAA) rates. To avail treaty benefits, non-residents, including Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs), must furnish documents such as a Tax Residency Certificate (TRC) valid in August 2026, a self-declaration in online Form 41, and proof of no Permanent Establishment in India.
TDS Rates for Resident Shareholders
| Category | Applicable Rate | Documents Required |
|---|---|---|
| Shareholders having PAN | 10% | Update PAN and residential status with Depositories or RTA. |
| Form 121 submitted | NIL | Self-attested copy of PAN and Form 121. |
| PAN not furnished/Invalid | 20% | - |
| Section 395(1) Order | As per Order | Lower/NIL certificate from tax authority and PAN copy. |
TDS Rates for Non-Resident Shareholders
| Category | Applicable Rate | Key Documents Required |
|---|---|---|
| FIIs / FPIs | 20% or Treaty Rate | TRC (Aug 2026), PAN, Form 41, No PE declaration. |
| Other Non-residents | 20% or Treaty Rate | TRC (Aug 2026), PAN, Form 41, No PE declaration. |
| Section 395(1) Order | As per Order | Lower/NIL certificate from tax authority. |
The company emphasized that residential status will be determined based on records with the Depository Participants or the company as of the record date. Shareholders with multiple accounts under different statuses but a single PAN should note that the highest applicable tax rate will be levied on their entire holding. Forms and declarations must be uploaded via the Registrar and Transfer Agent’s weblink by the specified deadline.
Historical Stock Returns for AstraZeneca Pharma
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -1.66% | -4.15% | -2.00% | -11.22% | -9.56% | +143.12% |
How might the high dividend payout of ₹36 per share impact AstraZeneca India's retained earnings and capacity for future R&D investments?
Could the strict documentation requirements for non-resident shareholders influence foreign portfolio investment flows into the company leading up to the record date?
What effect will the record date falling after the AGM have on the stock's trading volume and price volatility in the weeks prior?


































