Dividend Received of ₹60,000 on shares of another company, held as investment will be __________.

Added in Investing Activities and Substracted in Operating Activities.

The correct answer is Option 4 - Added in Investing Activities and Substracted in Operating Activities.

Dividends received on shares of another company, held as an investment, should be added in Investing Activities and subtracted in Operating Activities.
It is added in investing activities because it is cash inflow from investing activity.
It is deducted from cash flow from operating activities because it is cash inflow from non operating activity.