Dividend from int mutual fund

For Resident Individual it is Taxable 

As per sec 10(35)
any income by way of,—

 (a) income received in respect of the units of a Mutual Fund specified under clause (23D); or

 (b) income received in respect of units from the Administrator of the specified undertaking; or

 (c) income received in respect of units from the specified company , is exempt from tax.

as per clause (23D)

 any income of —

  (i) a Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder;

 (ii) such other Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India and subject to such conditions as the Central Government may, by notification⁸ in the Official Gazette, specify in this behalf.]

So as per our opinion dividend from International Mutual funds/International Gold Funds shall be taxed if not covered under Clause 23D.

No purpose of tagging irrelevant section,Int.MF income simply taxable.

Thank you guys for your quick response. 

So can we conclude by saying that if the Mutual fund is registered outside India (not under SEBI), it is not covered under clause 23D and hence dividend received from such mutual fund is taxable.