SMS Pharmaceuticals has rescheduled its 38th Annual General Meeting to September 29, 2026. The company cited administrative and scheduling constraints as the reason for the change from the previously announced date.

The Board of Directors approved the new schedule through circulation on August 27, 2026. The meeting will be held via Video Conferencing or Other Audio-Visual Means in accordance with Ministry of Corporate Affairs and Securities and Exchange Board of India circulars.

Revised Corporate Calendar

The company has updated key dates for shareholders. The register of members and share transfer books will remain closed from September 23 to September 29, 2026, inclusive. This period aligns with the new AGM date to determine voting eligibility.

Dividend Eligibility

Shareholders on record as of September 22, 2026, will be eligible to receive the dividend for FY26, subject to approval at the AGM. The company stated that the dividend will be paid within the stipulated time period if approved. All other items from the earlier intimation dated July 31, 2026, remain unchanged.

SMS Pharmaceuticals Limited has communicated to its shareholders the applicable tax deduction at source (TDS) provisions relating to the proposed final dividend for the financial year 2025-26. The Board of Directors, at their meeting held on Friday, May 22, 2026, recommended a final dividend of Rs.0.40 (Rupees Forty paise) per equity share of face value of Rs.1 (Rupees one) each. The dividend is subject to approval by members at the 38th Annual General Meeting (AGM) of the Company, scheduled for Wednesday, September 23, 2026. The company has fixed Wednesday, September 16, 2026 as the Record Date for determining entitlement of members to the final dividend.

Key Dividend and TDS Details

The following table summarises the key parameters of the proposed final dividend and the associated TDS communication:

TDS Rates for Resident Shareholders

As per the provisions of the Income Tax Act, 2025, dividend paid or distributed by a company is taxable in the hands of shareholders. The company is required to deduct tax at source at the time of making payment. The applicable TDS rates for resident shareholders are outlined below:

Resident individuals are exempt from TDS if the total dividend amount to be received during tax year 2026-27 does not exceed Rs.10,000/-, or upon submission of Form 121 - Part A, or upon production of an exemption certificate issued by the Income Tax department. Shareholders without a valid PAN, or whose PAN is not linked with Aadhaar, will be subject to TDS at the higher rate of 20% as per section 397(2) of the Act.

Resident Non-Individual shareholders such as Insurance Companies, Mutual Funds, Alternative Investment Funds (AIF), and New Pension System (NPS) Trusts may avail a Nil TDS rate upon submission of relevant self-declarations, self-attested PAN copies, and applicable registration certificates.

TDS Rates for Non-Resident Shareholders

For non-resident shareholders, withholding tax is applicable at 20% (plus applicable surcharge and cess) on the dividend amount under domestic tax law, as per section 393(2) read with section 207(1) of the Act. Non-resident shareholders may opt for the benefit of the applicable Double Tax Avoidance Agreement (DTAA) under Section 159 of the Act, if more beneficial, subject to submission of the following documents:

• Self-attested copy of Tax Residence Certificate (TRC) for the tax year April 1, 2026 to March 31, 2027
• Mandatory filing of Form 41 online at the Income Tax e-portal for shareholders with PAN seeking DTAA benefits
• Self-declaration of meeting treaty eligibility and beneficial ownership requirements
• Copy of SEBI registration certificate (for Foreign Institutional Investors and Foreign Portfolio Investors)
• Self-attested copy of PAN card
• For shareholders tax resident in Singapore, a letter from the competent authority regarding non-applicability of Article 24 (Limitation of Relief) under the India-Singapore DTAA

Document Submission and Compliance

Shareholders are required to upload relevant tax-related documents, certificates, declarations, and Form 121 on the RTA portal at https://www.aarthiconsultants.com/investors/login.php on or before Wednesday, September 9, 2026. Physical documents may alternatively be sent to the Registrar and Transfer Agent, Aarthi Consultants Private Limited, at their Hyderabad address. Documents may also be emailed to info@arthiconsultants.com and cs@smspharma.com . The company has clarified that any communication received post-closing hours of September 9, 2026 will not be considered.

Resident Non-Individual members such as Insurance Companies, Mutual Funds, AIF, and domestic financial institutions, as well as Non-Resident Non-Individual members such as Foreign Portfolio Investors, may submit relevant forms and documents through their respective custodians registered with NSDL for tax services, within the aforesaid timelines.

Bank Account Updation and Payment

The final dividend, once approved at the AGM, will be paid exclusively through electronic mode. Shareholders are requested to ensure that their bank account details in their respective demat accounts or physical folios are updated and KYC compliant to facilitate timely credit. Pursuant to the SEBI Master Circular dated February 6, 2026, dividend to shareholders holding shares in physical mode shall be paid only through electronic mode, and only after they have furnished their PAN, nomination choice, contact details, bank account details, and specimen signature to the Company or the RTA. Shareholders holding shares in dematerialised form may update bank details with their depository participant.