Speciality Restaurants has fixed September 4, 2026, as the record date for determining member entitlement to receive dividends for the financial year ended March 31, 2026. The Mumbai-based quick-service restaurant operator, known for brands such as Barbeque Nation and Hard Rock Cafe, notified the stock exchanges of this date in a filing submitted on August 3, 2026. Shareholders holding shares on this date will be eligible to receive the dividend, if declared by the Board at the upcoming Annual General Meeting (AGM).

The company scheduled its 27th AGM for Friday, September 11, 2026, at 4:00 pm IST. The meeting will be conducted through Video-Conferencing or Other Audio-Video Means, in compliance with circulars issued by the Ministry of Corporate Affairs (MCA) and the Securities and Exchange Board of India (SEBI). This date also serves as the cut-off for determining eligibility for remote e-voting and voting rights at the AGM.

Dividend payments, subject to applicable tax deductions at source, will be made on or after Monday, September 14, 2026. The entitlement applies to beneficial owners as per the lists furnished by National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL) for electronic holdings. For physical shareholdings, eligibility is determined after accounting for valid transmission or transposition requests lodged with the company as of close of business hours on the record date.

Key Dates and Details

The intimation was issued pursuant to Regulation 42 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Avinash Kinhikar, Company Secretary & Legal Head, signed the communication to the Listing Operations departments of BSE Limited and the National Stock Exchange of India Limited. The notice confirms that shareholders must hold their investments through the close of business on September 4 to secure dividend rights, highlighting the importance of timely settlement of trades for those looking to capture the potential payout.

Speciality Restaurants Limited has communicated to its shareholders the applicable Tax Deduction at Source (TDS) provisions in connection with the recommended dividend of Rs. 1.00 per equity share of Rs. 10 each for the financial year ended March 31, 2026. The Board of Directors recommended this dividend at their meeting held on May 19, 2026, subject to shareholder approval at the ensuing 27th Annual General Meeting (AGM). Pursuant to the Income-tax Act, 2025, as amended by the Finance Act, 2026, dividend income is taxable in the hands of shareholders, and the company is obligated to deduct tax at source at the time of payment, where applicable.

Dividend and TDS Overview

The company has outlined TDS rates applicable to various categories of shareholders, both resident and non-resident, in accordance with the Income-tax Act, 2025. The applicable rate depends on the residential status of the shareholder and the documents submitted and accepted by the company. Shareholders are urged to update their PAN and other details with their depositories or the company's Registrar and Transfer Agent (RTA), MUFG Intime India Private Limited, to ensure appropriate tax deduction.

TDS Rates for Resident Shareholders

The company has detailed TDS applicability for resident shareholders under Table 1 of its communication. Key provisions are as follows:

No TDS is applicable if the dividend payable to a resident individual shareholder during financial year 2026-27 does not exceed INR 10,000/-. The company will verify PAN-Aadhar linkage status through the government-enabled online facility and deduct TDS accordingly.

TDS Rates for Non-Resident Shareholders

For non-resident shareholders, TDS is governed by Section 393(2) of the Income-tax Act, 2025. Non-resident shareholders may opt for a lower tax rate under the applicable Double Taxation Avoidance Agreement (DTAA), read with Multilateral Instrument (MLI) provisions, subject to submission of requisite documents.

To avail treaty benefits, non-resident shareholders must submit documents including a self-attested copy of PAN (if allotted), a valid Tax Residency Certificate (TRC) for FY 2026-27 or calendar year 2026, and E-filed Form 41 valid for FY 2026-27, among other declarations. Tax shall be deducted at 20% (plus applicable surcharge and cess) if any of the required documents are not provided.

Document Submission and Key Deadlines

Shareholders are required to submit all relevant documents and update their details through the RTA portal at web.in.mpmms.mufg.com/formsreg/submission-of-Form-121-41.html on or before Monday, August 31, 2026, 11:59 p.m. (IST). No communications or documents pertaining to tax determination or deduction will be considered after this deadline. The company has advised shareholders to upload documents at the earliest to facilitate timely collation and determination of appropriate TDS rates.

Key documents required include:

• Form 121 (erstwhile Form 15G/15H) for eligible resident individuals seeking NIL deduction
• Self-attested PAN card copy and relevant registration certificates for exempt entities
• Tax Residency Certificate (TRC) and E-filed Form 41 for non-resident shareholders claiming DTAA benefits
• Lower/NIL withholding tax certificate for shareholders with an order under Section 395 of the Act
• Declaration under Rule 203 of the Income-tax Rules, 2026, where dividend income is taxable in the hands of a person other than the registered shareholder

Additional Shareholder Obligations

Shareholders are requested to ensure their latest email ID and bank account details are updated with the RTA to receive communications and enable timely credit of dividend. Pursuant to the SEBI Master Circular dated February 6, 2026, dividend shall be paid only through electronic mode. Shareholders holding physical shares must furnish their PAN, nomination choice, contact details, bank account details, and specimen signature to the company or the RTA. The company will arrange to e-mail a soft copy of the TDS certificate to shareholders' registered email IDs post payment of dividend. Shareholders will also be able to view TDS credit in Form 168, downloadable from their e-filing account at https://www.incometax.gov.in/iec/foportal . In the event tax is deducted at a higher rate due to non-submission of documents, shareholders retain the option to file a return of income and claim an appropriate refund, if eligible. All queries should be directed to MUFG Intime India Private Limited at investor.helpdesk@in.mpms.mufg.com .