This discussion clarifies how individuals should declare dividend income received from multiple companies in their income tax return. The consensus is that dividends, even if received quarterly, are fully taxable and should be reported under 'Dividends from Company - Other than u/s 2(22)(e)'. While there's no longer a tax-free limit for individuals, any tax deducted at source can be reclaimed by filing your tax return, provided your total income doesn't exceed certain thresholds.