Dividend Income

1. Firstly sec 10(34) exempts dividend received from a domestic company. The proviso to sec 10(34) adds sec 115BBDA to tax dividend income in excess of Rs. 10 lakhs received during the year @ 10%. 
2. Sec 115BBDA clearly states that it is applicable to specified assessee resident in India during the year. The provision clearly states that sec 115BBDA is applicable only to the resident assessee and when the provision is clear about the status of the assessee and it is expressly provided, it cannot be further stretched to non-residents. 
3. Hence, Non-residents who are in receipt of dividend referred to in sec 115-O will be covered under sec 10(34) and sec 115BBDA will not be applicable for non-residents and even if non-residents receive dividend in excess of Rs. 10 lakhs during the year will not be subject to tax. 
Please correct me if the above solution has an alternative view.