📊 Dividend Distribution Summary — The core working with sections A through G:
- A Profit Available (PAT + retained earnings, less losses/capitalisation)
- B Mandatory Reserves (CRR, DRR, General Reserve transfers)
- C Maximum Distributable Profit (A − B)
- D Dividend Proposal — shares, face value, rate, auto-computed interim/final split, DPS, gross equity & preference dividend
- E TDS on Dividend (rate assumptions for residents, domestic companies, NRIs; auto-calculated deductions u/s 194/196C)
- F Net Payout to Shareholders (D − E)
- G Retained Earnings Reconciliation + a Snapshot Summary box
👥 Shareholder Payout Register — 10-shareholder register with gross dividend auto-linked to DPS, TDS deduction by category, net payout, payment mode, and status dropdown (Paid/Pending/On Hold/Returned).
🏦 TDS Payment Tracker — Category-wise TDS deposit tracker with challan details, due dates, auto-interest calculation for late payments, and payment status.
📈 Dividend History Analysis — 5-year history (FY20–FY24) + current year linked from Summary, with EPS, DPS, payout ratio, and 5-year average row.
✅ Compliance Checklist — 20-point checklist covering pre-declaration, declaration procedure, TDS & payment, post-payment filings, and listed company requirements — with Yes/No/N/A/In Progress dropdown.
📝 Assumptions & Notes — 12 detailed notes covering distributable profit rules, DDT abolition, IEPF, TDS rates, DTAA, payout ratio benchmarks, and Form 26Q/27Q filing.
Color coding: Blue = inputs, Black = formulas, Green = cross-sheet links, Yellow = key rate assumptions.
