Other Income vs Business Income

Is there a rule that the item has to be used for producing finished good? What about laptop and software leasing? 

Furniture is also included. It is not used for production of goods.  

https://incometaxmanagement.com/Pages/Tax-Ready-Reckoner/GTI/Other-Sources/Income-from-letting-out-of-Machinery-Plant-Furniture-Section-56-2-ii.html

Is there an exhaustive list of items that can be leased out and income treated as income from other sources.

• Income from the rental of equipment, machinery or equipment owned by the taxpayer (Section 56(2)(ii)).
• Income from rental of machinery or furniture with buildings to which the rental is closely related (Section 56(2)(iii)).

https://www.bankbazaar.com/tax/section-56-of-income-tax-act.html#:~:text=Income%20from%20the%20rental%20of,56(2)(iii)).

I can treat information technology equipment such as laptop, server as equipment.