P&G Hygiene declares Rs 60 final dividend for FY26

Procter & Gamble Hygiene and Health Care has declared a final dividend of Rs 60 per equity share of face value Rs 10 each for the financial year 2025-26. The payout is subject to approval at the ensuing Annual General Meeting. Shareholders whose names appear in the Register of Members or depository records on the record date will be eligible to receive the dividend.

The company informed the exchanges that dividend income is taxable in the hands of shareholders under the Income Tax Act, 2025, and the Finance Act, 2026. Consequently, the company is required to deduct tax at source (TDS) on the distribution. The applicable TDS rates vary based on the shareholder's residential status and the documentation provided.

Resident Shareholders

For resident shareholders, the TDS rate is determined by specific criteria regarding the dividend amount and the validity of Permanent Account Number (PAN) details. The company will use a compliance check utility to verify PAN status.

Particulars	Applicable Rate	Documents Required
Total dividend does not exceed INR 10,000	Nil	-
Valid Form 121 furnished	Nil	Duly signed Form 121 with income tax return details for previous two years
PAN is available	10%	PAN updated with depositories or Registrar and Transfer Agent
PAN is not available or invalid	20%	-
LIC, GIC, or other insurers (Section 194 exempt)	Nil	Self-attested copy of valid IRDAI registration certificate
Persons covered under Section 393 (e.g., Mutual Funds)	Nil	Self-attested copy of valid SEBI registration certificate
Lower or NIL withholding tax certificate (Order u/s 395)	Rate provided in the Order	Certificate obtained from tax authority
Category I and II Alternative Investment Fund	Nil	Self-attested copy of valid SEBI registration certificate

Non-Resident Shareholders

Non-resident shareholders, including Foreign Institutional Investors (FII) and Foreign Portfolio Investors (FPI), are subject to a TDS rate of 20% plus applicable surcharge and cess. However, this rate may be lower if the Double Taxation Avoidance Agreement (DTAA) rate is applicable, provided the necessary documents are submitted.

To avail DTAA benefits, non-resident shareholders must submit a self-attested copy of their PAN, a Tax Residency Certificate, Form 41 filed electronically on the Indian Income Tax Portal, and a self-declaration confirming tax residency and beneficial ownership. The company clarified that it is not obligated to apply beneficial DTAA rates if the documentation is incomplete or unsatisfactory.

Compliance and Deadlines

Shareholders must submit required forms and documents for the financial year 2026-27 to claim exemption from tax deduction. The deadline for submission is August 14, 2026. Forms can be submitted via the Registrar and Transfer Agent's website or email. Incomplete or unsigned documents received after this deadline will not be considered.

The company also noted that under Section 262 of the Income Tax Act, failure to link PAN with Aadhaar results in the PAN being deemed invalid. In such cases, TDS will be deducted at 20% or the rate in force, whichever is higher. Shareholders are advised to update their bank details and email addresses with their depositories or the Registrar and Transfer Agent to facilitate electronic remittance and communication.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-0.32%	-1.68%	-1.60%	-28.27%	-32.81%	-31.75%

Temple Trees Impex and Investment Pvt Ltd (TTIPL) has transferred its entire shareholding in Procter & Gamble Hygiene and Health Care Limited to another promoter group entity, Procter & Gamble Home Products Private Limited (PGHPPL). The transaction, executed on June 18, 2026, involved the transfer of 6,19,683 equity shares, representing 1.91% of the company's total paid-up share capital. The deal was valued at ₹557.43 crore and was conducted through an on-market transaction on the National Stock Exchange (NSE).

The disclosure was made to the stock exchanges in accordance with Regulation 7(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. The company confirmed that the transfer between promoter group entities does not result in any change in the control, management, or overall shareholding of the Promoter and Promoter Group of the company.

Transaction Details

The following table outlines the specifics of the share transfer between the two promoter group entities:

Entity	Category	Pre-transaction Holding	Shares Transferred	Transaction Value	Post-transaction Holding
Temple Trees Impex and Investment Pvt Ltd	Promoter Group	6,19,683 (1.91%)	6,19,683	₹557.43 Crores	NIL
Procter & Gamble Home Products Private Limited	Promoter Group	NIL	6,19,683	₹557.43 Crores	6,19,683 (1.91%)

The shares transferred have a face value of ₹10 each. TTIPL disposed of its entire holding, while PGHPPL acquired the shares, resulting in the latter now holding 1.91% of the company. The transaction was recorded as a sale by TTIPL and a purchase by PGHPPL.