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Compliance calendar
SEBISEBI periodic filings

Dividend distribution policy

The Reg 43A policy published on the listed entity's website and linked from its annual report.

How this is timed

Standing duty, no filing date

Regulator
SEBI
Category
SEBI periodic filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

Reg 43A does not set a filing date for the dividend distribution policy. A top-1,000 listed entity must formulate the policy, publish it on its website and include a web-link in the annual report.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Keep the policy on the listed entity's website and provide its web-link in the annual report. Reg 43A sets no date.

The rule

Stated as the law states it, so you can work out any period yourself.

Dividend distribution policy disclosure

Keep the policy on the listed entity's website and provide its web-link in the annual report. Reg 43A sets no date.

Who must comply

  • The top 1,000 listed entities by market capitalisation

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Approve the dividend distribution policy.
  • Publish the policy on the listed entity's website.
  • Get the policy web-link for the annual report.

How to file

  1. 1Keep the current policy on the listed entity's website.
  2. 2Add the policy web-link to the annual report.

Listed entity website and annual report

If you miss it

The exchange fine is ₹25,000 for each instance of non-disclosure in the annual report or on the listed entity's website.

Common questions

Is the dividend distribution policy due on a fixed date?

No. Reg 43A sets no date. It requires a website disclosure and a web-link in the annual report.

Last verified 2026-09-01. Confirm against the official source before you rely on it.