Naga Dhunseri Group Limited has announced the schedule for its 108th Annual General Meeting (AGM) to be held on Thursday, August 20, 2026, via Video Conferencing or Other Audio Visual Means. The primary agenda includes the adoption of financial statements for FY26 and the declaration of a final dividend of ₹2.5 per equity share. Shareholders holding shares as of the record date on August 13, 2026, will be eligible for the payout, which is expected to be paid on or after August 27, 2026.

The Board of Directors approved these recommendations at its meeting held on May 28, 2026. In addition to financial approvals, shareholders will vote on the re-appointment of Mrs. Aruna Dhanuka as a Director, who retires by rotation. The Register of Members and Share Transfer Books will remain closed from August 14, 2026, to August 20, 2026, to facilitate the dividend payment and AGM proceedings.

Key Dates and Timelines

The company has engaged National Securities Depository Limited (NSDL) to facilitate remote e-voting and the virtual AGM. The remote e-voting window opens on Monday, August 17, 2026, and closes on Wednesday, August 19, 2026. Votes cast during this period cannot be modified. Members attending the virtual AGM who have not voted remotely may vote during the meeting; however, those who have already voted remotely are eligible to attend but cannot vote again.

Director Re-Appointment

Mrs. Aruna Dhanuka (DIN: 00005677), a Director since October 31, 2005, is seeking re-appointment. She holds significant experience in finance and investments within the group and serves on the Audit Committee of Dhunseri Investments Limited and the Stakeholders Relationship Committee of Mint Investments Limited. Her remuneration consists of sitting fees for attending Board and Committee meetings.

Compliance and Shareholder Actions

Shareholders must update their KYC, PAN, and bank mandate details to receive dividends. Physical shareholders should submit forms ISR-1 through ISR-4 and SH-13/SH-14 to M/s. Maheshwari Datamatics Private Limited. Demat shareholders must update details with their Depository Participants. The company warns that unclaimed dividends for FY2018-19 will be transferred to the Investor Education and Protection Fund (IEPF) on November 3, 2026, if not claimed by October 15, 2026.

Dividend income is taxable under the Income-tax Act, 2025, with tax deducted at source at prescribed rates. The AGM notice and Annual Report are available electronically on the company’s website and NSE platform. Institutional members must submit board resolutions for authorized representatives to vote via NSDL’s e-voting system.

Naga Dhunseri Group Ltd has outlined the tax deducted at source (TDS) regulations applicable to the final dividend of ₹2.50 per equity share recommended for the financial year ended March 31, 2026. The company specified that dividend declared is taxable in the hands of shareholders under the Income Tax Act, 2025, and detailed the rates applicable to various categories of members based on their residential status and compliance with documentation requirements.

The Board of Directors recommended the dividend payment at its meeting held on May 28, 2026. The payout is subject to approval by shareholders at the Annual General Meeting scheduled for August 20, 2026. To determine eligibility, the Register of Members and Share Transfer Books will remain closed from August 14, 2026, to August 20, 2026. The record date for dividend entitlement is August 13, 2026.

For resident shareholders, the TDS rate is nil if the aggregate dividend during the financial year does not exceed ₹10,000. If the dividend exceeds this threshold and the shareholder holds a valid PAN, the applicable TDS rate is 10%. In cases where the PAN is invalid, not linked with Aadhaar, or unavailable, the tax deduction rate increases to 20%. Specific exemptions are available for entities such as Mutual Funds, Insurance Companies, and Alternative Investment Funds upon submission of self-declarations and relevant documents.

Non-resident shareholders, including Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs), are subject to a TDS rate of 20% plus applicable surcharge and cess. These shareholders may opt for the lower Tax Treaty rate if the Double Taxation Avoidance Agreement (DTAA) provisions are more beneficial. To claim this rate, shareholders must submit a Tax Residency Certificate, Form 10F, and a self-declaration confirming their tax residency status and beneficial ownership. The company clarified that it is not obligated to apply beneficial DTAA rates if the documentation is incomplete or unsatisfactory.

The company mandated that dividend payments to security holders holding shares in physical form will be made only through electronic mode. This requires shareholders to furnish PAN, nomination details, contact information, and bank account details. Failure to update KYC details will result in the dividend being withheld. Shareholders holding shares in demat form must ensure their bank details are updated with their depository participants.

All documents required for tax relief, such as PAN, Form 121, and Form 10F, must be submitted via the specified online links by 23:59 hours on August 13, 2026. The company emphasized that documents submitted prior to this communication or through other modes such as email or hand delivery will not be considered. Post-payment, TDS certificates will be emailed to members, and credits will be available in Form 26AS.