Taxability of Dividend Income in India

Bhai, main tax law mein confuse hoon. Sab kuch pata hai lekin dividend income ka, main samajh nahi pa raha. Toh aap logon se puchhana tha ki kya yeh shuudh income hai ya shuudh income mein se ek aisa income hai jo taxability mein different hota hai. Agar taxability pehli shreni mein aata hai toh aapko konsa section apply hota hai, Aur agar doosri shreni mein aata hai toh aapko konsa section apply hota hai? Mujhe lagta hai ki yeh Income Tax Act, 1961, sec 10(34) mein darshaya gaya hai. Lekin main abhi confuse hoon.