Plz smone clarify my doubt

sir , i wud like to knw whether d grossing up concept which is introduced by 2014 is applicable on 115bbd when tax is paid by indian co on divd recvd by fc . this confusion arises bcoz it is specifcally given in sec 115 o in case when divd is paid by ind co ddt is grossed up to 20.4746 but not gven in 115 bbd .