Crack ur brain

i think since as per AS 13 what ever u receive as interest or dividend before held the investments are reduced from the cost of investement, so watever interest which is accrued paid is included in cost of purchase i.e., 1005+15=1020 and since u havn't received interest but u sold the bond including interest accrued thereon so it doesn't amount to interest received and taxable under other sources but considered as sale price i.e., 1030+30= 1060 and hence there is only capital gain of rs.1060-1020=40 and no income from other sources.