Fdr intrest

the income whihc is directly related to your business activity is termed as business income & is shown in the trading account.  for example if you are carrying on the business of manufacturing shirts, then  all the income generated from the sale of shirts will be your direct income & will be recorded as sales in your trading account.

Intrest earned from FD, is not directly related to your business acctivity, so it will be your indirect income and will be considered as income from other sources.

IF IT IS DIRECTLY RELATED WITH BUSINESS DEN ONLY TREATED AS BUSINESS INCOME

under section 56 of income tax act the fd interest should be shown under income from other sources

its income from other sources.....