In which of the following cases dividend tax is not charged...

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In which of the following cases, dividend tax is not charged?
1. With effect from 1st April, 2009, the amount of dividend paid to any person for, on behalf of the New Pension System Trust.
2. When the dividend is interim.
3. If such dividend is paid by accumulated profit.
4. If dividend distributed on or after 1st April, 2005 out of income generated from special economic zone.
Select the correct answer using the options given below

A. Only 1

B. Both 1 and 4

C. Only 2

D. None of the above

Answer: Option B


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