As per new rule proposed dividend of last year only ( ignore of current year) will be added in operating activity as non opearing expenses because last year dividend will be proposed and declared now and provided in profit loss account in this year and current year dividend will not be proposed yet so it will not be provided in this year and it is also deducted in financing activity with that amount only for which is paid in this year. For example if it is given in adjustment only 2015 40000 2016 60000 then only take last year amount will be treated Rs 40000 will be added back in operating activities and same amount will be shown as deduction in financing activities.
But if it is given in balance sheet also for e.g in current liability side in the following way:
2015. 2016
Dividend payable. Nil. 25000
and in adjustment it is given in same manner as above
Then you have to add Rs 40,000 in operating activity and Rs 15,000 ( 40000-25000) will be deducted in financing activity because Rs out of Rs 40000, only Rs 15000 will be paid in cash and rest Rs 25000 will be still payable.
I hope u understand dis.