Income from other sources

Any income profits or gains includible in the total income of an

Assessee, which cannot be included under any of the preceding heads
of income
Types of Income under this head
Dividend income
Casual income in the nature of winning from lotteries, crossword
puzzles, horse races, card games and other games of any sort,
gambling, betting etc.
[Winnings are chargeable at 30 %]
Any sum of money or value of property received without
consideration or value of property, other than immovable property,
received for inadequate consideration to be subject to tax in the
hands of the recipient, being an individual or HUF
Shares, securities, jewellery, archaeological collections, drawings,
paintings, sculptures, any work of art or bullion

Table refer page number 230