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Income Tax Act 2025 · Income from other sources

Income from Other Sources under the Income-tax Act, 2025

The residual head — interest, dividends, gifts, family pension and winnings, with the deductions allowed and disallowed.

Any taxable income that does not fall under salary, house property, business or capital gains is taxed under "Income from other sources" — Chapter IV-F (sections 92 to 95) of the Income-tax Act, 2025. This is the residual head and commonly covers interest income, dividends, gifts, family pension and winnings from lotteries or games.

  • Section 92 — what is charged under this head.
  • Section 93 — deductions allowed against such income.
  • Section 94 — amounts that are not deductible.

Sections in this topic

§92
Section 92 of the Income-tax Act, 2025 — Income from Other Sources: The Charging Section
The residual charge — interest, dividends, gifts, winnings and family pension taxed under other sources.
§93
Section 93 of the Income-tax Act, 2025 — Deductions from Income from Other Sources
Deductions
§94
Section 94 of the Income-tax Act, 2025 — Amounts Not Deductible from Income from Other Sources
Amounts not deductible
§95
Section 95 of the Income-tax Act, 2025 — Profits Chargeable to Tax under Income from Other Sources (Recovery, Remission & Cessation)
Profits chargeable to tax

Frequently asked questions

What income falls under "other sources"?
Income not taxable under salary, house property, business or capital gains — commonly interest, dividends, gifts, family pension and winnings (sections 92-95).
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.

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§92 — Section 92 of the Income-tax Act,...§93 — Section 93 of the Income-tax Act,...§94 — Section 94 of the Income-tax Act,...§95 — Section 95 of the Income-tax Act,...

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