EIH Limited announced that its Board of Directors has recommended a final dividend of ₹1.50 per equity share of face value ₹2 each for the financial year ended March 31, 2026. The dividend is subject to shareholder approval at the ensuing Annual General Meeting. The disclosure was made to the stock exchanges on June 6, 2026, under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Tax Deduction at Source (TDS) Provisions

As per the provisions of the Income Tax Act, 2025, dividend is taxable in the hands of shareholders. Consequently, the company is required to deduct Tax at Source (TDS) at applicable rates. No tax will be deducted on dividend payments to resident individual shareholders if the total dividend paid during Tax Year 2026-27 does not exceed ₹10,000. The applicable TDS rates vary based on the shareholder's residential status and category.

Resident Shareholder TDS Rates

For resident shareholders, the TDS rate is determined by the availability of a valid PAN and specific exemptions. The following table outlines the rates for residents not eligible for the ₹10,000 exemption:

Nil TDS applies to specific categories such as individuals submitting Form 121, entities exempt under section 393(1) (e.g., LIC, GIC, Business Trust), and Category I and II Alternative Investment Funds (AIFs), provided valid declarations and documents are submitted.

Non-Resident Shareholder TDS Rates

TDS rates for non-resident shareholders depend on their category and the availability of tax treaty benefits. Key rates include:

To avail beneficial tax treaty rates, non-resident shareholders must submit a Tax Residency Certificate for TY 2026-27 and digitally filed Form 41 from the Income Tax portal.

Document Submission Deadline

Shareholders must submit requisite documents, including PAN details and declarations, to determine the appropriate withholding tax rate. The deadline for submission is July 15, 2026. Documents sent after this date will not be considered, potentially resulting in a higher TDS deduction. Documents can be emailed to isdho@oberoigroup.com or investor.helpdesk@in.mpms.mufig.com .

Bank Account Details Update

Shareholders holding shares in physical form must update their KYC details, including PAN and bank account details, with the company's Registrar and Share Transfer Agent, MUFG Intime India Private Limited, to receive dividend payments electronically. Shareholders holding shares in demat form must update bank mandates directly with their Depository Participants.

eih hotels will hold its 76th Annual General Meeting (AGM) on Friday, August 7, 2026, via video conferencing and other audio-visual means. The meeting will be conducted without the physical presence of members, and e-voting facilities will be available for shareholders to cast their votes before or during the AGM. The notice and Annual Report 2025-26 will be dispatched only through electronic mode to members with registered email addresses.

The company has informed shareholders that dividends for physical folios where KYC details are not updated before the record date will be withheld. These dividends will be credited to the bank account only after the KYC details are updated in the folio. Additionally, dividends are taxable in the hands of shareholders and subject to Tax Deducted at Source (TDS) at applicable rates under the Income Tax Act, 2025.

Special Window for Share Transfer

Pursuant to a SEBI circular dated January 30, 2026, EIH Limited has opened a special window from February 5, 2026, to February 4, 2027. This facility allows shareholders who executed transfer deeds before April 1, 2019, but faced rejection or deficiency in documents, to resubmit their requests. Securities transferred during this period will be credited only in dematerialized form and subject to a one-year lock-in from the date of registration.

IEPF 100 Days Campaign

The Investor Education and Protection Fund (IEPF) Authority has launched a second '100 days' campaign titled "Saksham Niveshak" from April 1, 2026, to July 9, 2026. Shareholders are requested to update their KYC details, including PAN, email address, contact number, address, bank details, and nomination, to ensure timely receipt of dividends and prevent the transfer of unclaimed dividends and shares to the IEPF.

Key Dates and Details

Members holding shares in physical form must submit Forms ISR-1, ISR-2, and SH-13 to the Registrar and Share Transfer Agent, MUGF Intime India Private Limited, to update bank account details and KYC. Those holding shares in dematerialized mode should update their details with their respective Depository Participants.