Income from Other Sources (Winning from Lottery & Horse Races)- IPCC & CS-Executive..
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Income from other sources, which is the last among the five heads of income sketched out in the Income Tax Act, is essentially a head of income that includes all receipts that cannot otherwise be classified under any of the other heads of income.
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Revisionary class on Income from Other Sources (English) CA Final Direct Taxes by CA Bhanwar Borana
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Charging Section 56(2) of Income from Other Sources by CA Raj K Agrawal
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