Provisions of Section 115BBDA

Are the provisions of Section 115BBDA applicable to a non resident receiving dividend from a domestic company?

Thanks in advance
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Quick Summary
This discussion clarifies that Section 115BBDA of the Indian Income Tax Act does not apply to non-residents receiving dividends from domestic companies. The provisions are specifically for residents in India. Further questions arise regarding the applicability of Section 115-O and Section 10(34) in this context.

No, Not applicable to non resident
it's application to specified assessee, resident in India only.
In that case, provisions of section 115-O and Section 10(34) ?

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