India Shelter Finance: ₹10 Dividend, TDS Rules Clarified

India Shelter Finance Corporation Ltd has announced a final dividend of ₹10 per equity share for FY 2025-26, with Friday, June 19, 2026, set as the record date. Shareholders wishing to avail tax deduction benefits must submit necessary documents by June 29, 2026. The company will deduct tax at source (TDS) on dividend payments as per the Income Tax Act, 2025. No TDS applies to resident individual shareholders with valid PAN if the aggregate dividend is less than ₹10,000 per annum. Shareholders can submit Form 121 to avoid TDS, provided eligibility criteria are met. PAN linkage with Aadhaar is mandatory; non-compliance may result in a higher TDS rate of 20%.