Which latitude on earth recieves the most direct rays from the sun?

Since the earth's axis is tilted 23 ½ degrees, then on this particular day, the sun's rays are striking the earth directly at a latitude approximately 23 ½ degrees north of the equator (that is, the sun's rays are coming in at an angle of 90 degrees here; this is the subsolar point).

The time of day would be around 3: 00