33. Income from other sources.-

33. Income from other sources.-

The following income of an assessee shall be classified and computed under the head "Income from other sources", namely:-

(a) dividend and interest;

 (b) royalties and fees for technical services;

(c) income from letting of machinery, plants or furniture belonging to the assessee, and also of buildings belonging to him if the letting of buildings is inseparable from the letting of the machinery, plant or furniture;

¹[“(d) any income to which sub-sections (1)-(5), (8)-(13), (21), (24), (27), (29), (31) or (32) of section 19 and sub-section (3) of section 19AAAA apply.”।]

(e) any other income of any kind or from any source which is not classifiable under any of the other heads specified in section 20.

.................................................................

¹Subs.  clause (d) by F.A. 2020

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