I have one query regarding case where record date of dividend declared by company & actual receipt of dividend by an individual assesse falls in different financial years
For example XYZ Ltd declared record date for dividend on Shares as 28 Mar 2022. But actual payment of dividend to Shareholders will be in April 2022
Now in this case , Dividend in hands of individual assesse in FY 2021-22 or FY 2022-23