Answer
The principle of homogeneity of dimensional equations states that the dimensions of L.H.S are equal to the dimensions of R.H.S.
In expression v = tan θ,
where tan θ is a trigonometric function and it is a dimensionless quantity.
But, the dimension of v = [L1 T-1]. Therefore, this relation is wrong.
To make the above relation correct, the left hand side should be divided by the velocity of rain, given by u.
Therefore, the expression becomes
v/u= tan θ
The above relation is correct dimensionally.