ITC declares a dividend payout of Rs 3,896 crore that benefits shareholders linked to British American Tobacco (BAT), even as their stakes in ITC have declined. According to the report, two BAT-linked entities receive dividend income that falls year-on-year, reflecting the impact of reduced holdings in ITC. While the dividend amount from ITC is unchanged for the purpose of the payout announced by the company, the lower shareholding for the BAT-linked entities translates into lower dividend income compared with the prior year. Despite the stake reduction, BAT-linked entities remain among ITC’s key shareholders. The report frames the development as a result of changes in shareholding levels: the reduced stakes lead to lower dividend receipts for those entities, while ITC continues to maintain BAT-linked ownership and their continued significance in its shareholder base.