The Finance Act, 2020, changed the method of dividend taxation. Which of the following facts are related to dividend taxation?

A. The dividend receivedfrom an Indian company was exempt until 31^st March 2020 (FY2019-20), as the company declaring such dividend already paid dividend distribution tax before making payment

B. All the dividend receivedon or after 1^st April 2020, is taxable in the hands of the investor or shareholder

C. The DDT liability on companies and mutual funds stand withdrawn

D. All of the above

Answer: Option D