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Chapter V
COMPUTATION OF INCOME
33. 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.];
