EIH Limited has filed its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26. The report, which forms part of the Integrated Annual Report, outlines the company's performance across environmental, social, and governance parameters. DNV Business Assurance India Private Limited provided a limited level of assurance for the BRSR Core attributes.

ESG Performance Highlights

The company reported verified data for key environmental metrics. Total Scope 1 emissions stood at 18,865 MT of CO2e, while Scope 2 emissions (market-based) were 44,188 MT of CO2e. The total energy consumed was 485,347 Gigajoules (GJ), with 7.79% sourced from renewable energy. Water consumption reached 809,456 KL, and the company achieved a water discharge of 147,423 KL.

Waste Management and Circularity

EIH Limited generated a total of 3,898.70 MT of waste during the year. The company demonstrated strong circularity practices, recovering 3,129.1 MT of waste through recycling, reusing, and other recovery operations, representing an intensity of 80.26%. Waste disposed totaled 769.7 MT. The report detailed specific waste categories, including 422.1 MT of plastic waste and 6.0 MT of e-waste.

Employee Well-being and Safety

The company reported spending on measures towards employee well-being at 2.75% of total revenue. Regarding safety incidents, the Lost Time Injury Frequency Rate (LTIFR) was 0 for employees and 0.15 for workers per one million person hours worked. There were zero fatalities and zero permanent disabilities reported for both employees and workers. Gross wages paid to females constituted 17.8% of total wages paid.

Governance and Supply Chain

The report highlighted that 95.92% of inputs were sourced directly from within India, with 27.63% sourced directly from MSMEs or small producers. The company confirmed zero instances of data breaches involving customer information. The number of days of accounts payable was reported at 71.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE230A01023/464c4302-872c-4857-9f2d-69bb88c9b4da.pdf

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.