My Son is only a student and he has studying in Singapore.He is major  now he would to like to invest in shares and his mother gifted a sum of Rs.15/ Lakhs as Indian rupees and he has to purchase the shares of Indian domestic companies through HDFC Demat account and credit the same.I would like to know the taxation if he get dividend from this companies and how to say in his income tax return for 31-03-2027.