The CPC rejected the rectification application of the assessee on ground that the assessee had earned dividend income from mutual funds during the year which were exempt from taxation u/s 10(35).  On appeal the Tribunal held that it was clear from a bare reading of provisions of sections 115BBDA levies special rate of tax only on dividend income earned from domestic companies if exceeding Rs. 10lakhs . Accordingly directed the CPC to allow the   rectification application filed by the assessee  and allow the exemption . (AY. 2018-19)