Form 3CD Query

Please refer to Form 3CD, point no.13, that reads as follows:-
Amount not credited to Profit/Loss A/c being:-
a) Items falling within sec. 28.
b)
c)
d) Other item of income.
e) Capital receipts, if any.

Do interest assessable under head "Other Sources" and credited to Capital A/c of Proprietor or
Partner needs to be repoted here?