Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 0

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 0
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<div align='center'>SCHEDULE 14AINFORMATION

Proxy Statement Pursuant to Section 14(a) of
the Securities Exchange Act of 1934

(Amendment No. )</div>

Filed by Registrant ☒

Filed by a Party other than the Registrant ☐

Check the appropriate box:

| ☐ | Preliminary Proxy Statement                                                     |
| ☐ | Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) |
| ☒ | Definitive Proxy Statement                                                      |
| ☐ | Definitive Additional Materials                                                 |
| ☐ | Soliciting Material Pursuant to Sec. 240.14a-12                                 |

<div align='center'>The Gabelli Dividend & Income Trust

(Name of Registrant as Specified In Its Charter)

(Name of Person(s) Filing Proxy Statement, if
other than the Registrant)</div>

Payment of Filing Fee (Check the appropriate box):’

| ☒ | No fee required                                                          |
| ☐ | Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. |

| 1) | Title of each class of securities to which transaction applies:                                                                       |
| 2) | Aggregate number of securities                                                                                                        
 to which transaction applies:                                                                                                         |
| 3) | Per unit price or other underlying                                                                                                    
 value of transaction computed pursuant to Exchange Act Rule 0-11(set forth the amount on which the filing fee is calculated and state 
 how it was determined):                                                                                                               |
| 4) | Proposed maximum aggregate value                                                                                                      
 of transaction:                                                                                                                       |
| 5) | Total fee paid:                                                                                                                       |

| ☐ | Fee paid previously with preliminary materials.                                                                                  |
| ☐ | Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2)                                           
 and identify the filing for which the offsetting fee was paid previously. Identify the previous filing by registration statement 
 number, or the Form or Schedule and the date of its filing.                                                                      |

| 1) | Amount Previously Paid:        |
| 2) | Form, Schedule or Registration 
 Statement No.:                 |
| 3) | Filing Party:                  |
| 4) | Date Filed:                    |

<div align='center'>THE GABELLI
DIVIDEND & INCOME TRUST

One Corporate Center

Rye, New