Income from other sources

Under Income from other sources
When I started dividend, there was written that " dividend means sum received by a shareholder proportionate to his shareholding in a company out of the total sum distributed" there was also written that "section 2(22) gives an inclusive definition of Dividend" which covers 2(22)(a)' to 2(22)(d)' which we call it Deemed dividend.

So by reading these lines I understood that dividend includes any payment in cash and as well as Deemed dividend too. And I also understood that it is exempt u/s10(34).

But, When I started doing "Deductions for the expenses from dividend income" sec 57(i) and 57(iii)
It was written there that "The following expenses can be claimed as deductions from Gross dividend income other than the dividends referred to in section 115-O"

Confusion 1) here  "other than the dividends referred to in section 115-O means????  because if I am not mistaken section 115-O only tells about the "Tax on Distributed profits of domestic companies " and does not tell anything about the kinds of dividend etc so what other dividends they are referring to by mentioning 115-O????

2) so what kind of dividend they are referring by mentioning 115-O??

It was also written that "Since dividends referred to in section 115-O (ie. dividends covered under section 2(22)(a),(b),(c) and (d) are exempt in the hands of the shareholders, no deduction of any expense referred to in section 57 shall be allowed"

3) since deduction for expenses cannot be claimed out of dividend referred in 2(22), then what other dividends they are talking about to claim the deductions for such expenses???? because there is no other dividend is mentioned except 2(22) a to d ie. deemed dividend...

so somebody please elaborate.... actually iam getting idea but still feeling like that iam stucked..

thanks and regards
Deepak