Capital Reduction Amount Reg

I have received capital Reduction Amount from domestic company.Shall I show it in income from other sources and include the amount in dividend from other companies or Shall I show it as deemed dividend u/s 2(22)(e) separately and Pay the tax to my higher slab rate of 30%.Because my dividend Income crosses Rs.10 Lakhs shall I pay @ 10% slab rate.Kindly Clarify.