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Exam Code: C1000-100

Exam Name: IBM Cloud Solution Architect v4

Certification Provider: IBM

Related Certification: IBM Cloud Solution Architect v4

C1000-100 IBM Cloud Solution Architect v4

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Section A (1 Mark)
Dividend received by a shareholder from an Indian company the whole of whose income is agricultural income shall be treated as:
A. agricultural income and thus exempt but it will be subject to partial integration
B. agricultural income in the hands of shareholder and thus exempt
C. income taxable under the head income from other sources
D. exempt under section 10(34) but taxable in the hands of the company
Answer: D

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