Dividend recieved by Non Resident in excess of Rs 10 lacs

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If non resident received dividend from domestic company of Rs 15 lacs? what is its taxability?? is sec 115BBDA applicable??
Replies (3)
no.its fully exempt
sec 115BBDA is applicable only to resident, hence dividend of any amount is exempted for NR

Is there any Specific Section pointing that non resident is not coverd under sec 115BBDA

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