Income-tax Act, 1961
Section - 56 - Income from other sources
F.-Income from other sourcesIncome from other sources.56. (1) Income of every kind which is not to be excluded from the total income under this Act shall be chargeable to income-tax under the head "Income from other sources", if it is not chargeable to income-tax under any of the heads specified in section 14, items A to E.(2) In particular, and without prejudice to the generality of the provisions of sub-section (1), the following incomes, shall be chargeable to income-tax under the head "Income from other sources", namely :-
| (i) | - | dividends ; |
| (ia) | - | income referred to in sub-clause (viii) of clause (24) of section 2; |
| (ib) | - | income referred to in sub-clause (ix) of clause (24) of section 2; |
| (ic) | - | income referred to in sub-clause (x) of clause (24) of section 2, .... To read the full section download the app from Google Play store
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