Transrail Lighting has scheduled its 19th Annual General Meeting (AGM) for Monday, September 28, 2026, at 3:30 pm. The meeting will be conducted via Video Conferencing or Other Audio Visual Means (VC/OAVM).

The company submitted its annual report and AGM notice for the financial year ended March 31, 2026, confirming the corporate governance timeline. Monica Gandhi, Company Secretary and Compliance Officer, signed the submission on September 2, 2026.

E-Voting Schedule

Members holding shares as on the cut-off date of Monday, September 21, 2026, are eligible to vote. The remote e-voting period commences at 9:00 am on Thursday, September 24, 2026, and ends at 5:00 pm on Sunday, September 27, 2026.

Voting rights are proportional to the paid-up equity share capital held as on the cut-off date. Members who cast votes remotely cannot vote again during the AGM. Those present at the AGM who have not voted remotely may vote electronically during the meeting.

Regulatory Compliance

The process adheres to Section 108 of the Companies Act, 2013, Rule 20 of the Companies (Management and Administration) Rules, 2014, and Regulation 44 of the SEBI Listing Regulations. The e-voting system is managed by Central Depository Services Limited (CDSL).

Mr. Mitesh Shah, Partner of Mitesh Shah & Co., has been appointed as the Scrutinizer to ensure a fair and transparent voting process.

Document Access

Shareholders with registered email addresses received the documents directly on September 2, 2026. Others received a letter with a weblink. The annual report and AGM notice are available on the company website and the exchange portals.

Transrail Lighting has recommended a final dividend of ₹2.00 per equity share for the financial year ending March 31, 2026. This payout represents a 100% dividend on the face value of Re. 2 per share.

The Board of Directors approved the recommendation during its meeting held on May 26, 2026. Shareholders must approve the dividend at the Annual General Meeting (AGM) scheduled for September 28, 2026.

Dividend Timeline and Eligibility

Eligibility for the dividend is determined by the register of members as on the record date. Only those shareholders whose names appear in the register or the list of beneficial owners provided by depositories as on this date will receive the payout.

Tax Deduction at Source (TDS) Guidelines

Under the Income-tax Act, 2025, dividends are taxable in the hands of shareholders. Transrail Lighting will deduct tax at source (TDS) before making payments. The applicable rates depend on shareholder residency and documentation status.

Resident Shareholders

For resident individuals with a valid Permanent Account Number (PAN), the standard TDS rate is 10%. No tax is deducted if the total dividend income for the tax year 2026-27 does not exceed ₹10,000. Shareholders can claim exemption from TDS by submitting Form 121 if their estimated total income results in nil tax liability.

Failure to provide a valid PAN or link it with Aadhaar will result in TDS deduction at a higher rate of 20%. Specific exemptions apply to mutual funds, alternative investment funds (AIFs), and insurance companies upon submission of relevant self-declarations and registration certificates.

Non-Resident Shareholders

Non-resident shareholders face a standard TDS rate of 20%, plus applicable surcharge and cess. However, eligible investors can claim benefits under Double Taxation Avoidance Agreements (DTAA) by submitting required documents, including a Tax Residency Certificate and Form 41. Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs) follow similar documentation protocols to avail treaty rates.

Document Submission Deadline

Shareholders seeking exemption from TDS or claiming treaty benefits must submit the necessary forms and declarations to the company or its registrar. The deadline for submission is September 18, 2026, by 11:59 pm IST. Documents can be submitted via email or through the designated online portal.