Dividend: all received in bank in a FY, for whatever year, is taxable that year?

I had earlier made a query like this:
Which of these dividend incomes will be taxable in the current assessment year (AY 2023-24)
a- div for fy 21-22: received between 1/4/2022 and 31/3/2023 

b- div for fy 22-23 received between 1/4/2022 and 31/3/2023 (=interim div for 22-23).
I got a reply saying, both are taxable in current assessment year.

If so, ALL the dividend received in bank (adjusted for TDS) will attract tax. Can some expert kindly confirm that?