Naga Dhunseri Group Limited has recommended a final dividend of ₹2.5 per equity share for the financial year ended March 31, 2026. The record date for determining shareholder eligibility for the dividend is Thursday, August 13, 2026. The Register of Members and Share Transfer Books will remain closed from August 14, 2026, to August 20, 2026, for the Annual General Meeting and dividend payment purposes.

The Board of Directors approved the dividend recommendation at its meeting held on May 28, 2026. The company stated that dividend income will be taxable in the hands of shareholders under the Income-tax Act, 2025, and tax will be deducted at source at prescribed rates.

The 108th Annual General Meeting (AGM) of the company is scheduled to be held on Thursday, August 20, 2026, at 3:00 P.M. (IST) through Video Conferencing or Other Audio Visual Means. The deemed venue for the meeting is the corporate office at Dhunseri House, 4A, Woodburn Park, Kolkata. The meeting is being conducted in compliance with Ministry of Corporate Affairs General Circular No. 3/2025 and relevant SEBI circulars.

Electronic copies of the AGM notice and the Annual Report for FY26 will be sent to shareholders with registered email addresses. Shareholders without registered emails will receive a letter with a weblink to access the report. The notice is available on the company’s website and the websites of NSE and NSDL.

Shareholders holding shares in physical form are requested to update their PAN, KYC, and nomination details by submitting specific forms to M/s. Maheshwari Datamatics Pvt. Ltd. in Kolkata. Demat shareholders are advised to update their email address, KYC, and Electronic Bank mandate with their depository.

Key AGM and Dividend Dates

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.