Dhanuka Agritech Limited has communicated the tax deduction at source (TDS) provisions applicable to the final dividend for the financial year ended March 31, 2026. The company's Board has recommended a 100% final dividend of ₹2 per equity share, subject to shareholder approval at the 41st Annual General Meeting scheduled for August 3, 2026. The record date for determining dividend eligibility is July 17, 2026.

Pursuant to the Income Tax Act, 2025, dividend income is taxable in the hands of shareholders. Consequently, the company will deduct tax at the time of payment. The applicable TDS rates vary based on the residential status of the shareholder and the documentation submitted. Shareholders must submit relevant tax-related documents by July 27, 2026, to ensure appropriate tax deduction.

TDS Rates for Resident Shareholders

For resident shareholders, the standard TDS rate is 10% on the dividend amount if a valid PAN is provided. If the PAN is invalid or inoperative, the tax deduction rate increases to 20%. However, no tax will be deducted if the total dividend income during the tax year 2026-27 does not exceed ₹10,000 or if the shareholder submits Form 121. This form is mandatory for individuals whose dividend exceeds ₹10,000, which in this case corresponds to a holding of more than 5,000 equity shares.

Resident non-individual entities, such as insurance companies and mutual funds, are exempt from TDS upon submission of specific self-declarations and supporting documents, including PAN and registration certificates.

TDS Rates for Non-Resident Shareholders

Non-resident shareholders are subject to a base TDS rate of 20% plus applicable surcharge and cess. However, they may opt for the lower rate prescribed under the applicable Double Tax Avoidance Agreement (DTAA). To avail treaty benefits, non-residents must submit a Tax Residency Certificate (TRC), Form 41, and a self-declaration confirming beneficial ownership and tax residency. Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs) are also required to provide copies of their SEBI registration certificates.

Key Dividend and Compliance Details

The company emphasized that it will rely on the information available with depositories and the Registrar and Share Transfer Agent as of July 27, 2026, to determine the applicable tax rate. Shareholders are advised to update their PAN, bank details, and contact information with the registrar to ensure seamless electronic credit of the dividend.

Dhanuka Agritech Limited announced that Mr. Abu Khalid, Senior General Manager – Quality, retired from the company effective the close of business hours on June 30, 2026. The retirement was in accordance with the company's superannuation policy, resulting in his cessation as a Senior Management Personnel.

The disclosure was made to the exchanges in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Since the cessation was due to retirement, the requirement for a resignation letter was not applicable.

The following table details the change in personnel:

Mr. Jitin Sadana, Company Secretary and Compliance Officer, signed the intimation on July 1, 2026.