Applicablity of Sec 115BBDA on Foreign company resident in India due to POEM

Hii sir

Sir, 115 BBDA is applicable only to Resident assesses
Secondly domestic company are excluded from 115BBDA.

Now in case a company is foreign company but due to POEM it becomes resident in INDIA and such company receives dividend from Indian company, so dividend exceeding 10 lakhs is taxable in India of such foreign company? (Means whether 115 BBDA is applicable to such foreign company, who became resident due to POEM, or not?)