INCOME FROM OTHER SOURCES

SECTION - 39
Income of every kind (not covered under any other head) including
the followings :
1.
2.
3.
4.
5.
6.
7.
8.
9.

Dividend
Royalty
Profit on Debt
Ground Rent
Rent from sub lease of land or a building.
Income from the lease of factory building.
Income from winning prize bond etc.
Amount received for vacating the possession of a building (one
tenth of amount in the year of receipt and nine following tax years).
Receipts of loans, gifts, advance and deposit in cash except
banking company or financial institution other than advance
received for the sale of goods or supply of services.

INCOME FROM OTHER SOURCES

I.T.O. 2001
Receipt of Cash
Advance
Any Pension or Annuity
other than employer

Advance for the sale of goods or

supply of services not chargeable
to Tax U/S 39(4)
Chargeable under head Income
from other sources
U/S 39(1)(g)

Payment OF Profit / Interest on debt /

Instrument to persons by
Companies& Financial institutions

Chargeable to tax under normal

law tax regime in all cases

INCOME FROM OTHER SOURCES

UNEXPLAINED INVESTMENT ETC.
S
#

SITUATION

01 UNEXPLAINED
AMOUNT
CREDITED
IN THE
BOOKS OF
ACCOUNTS

I.T.O. 2001
I)

ADDITION U/S 111(1)(a)

II)

PENAL PROVISIONS FOR CONCEALMENT

U/S. 184 ATTRACTED.

INCOME FROM OTHER SOURCES

UNEXPLAINED INVESTMENT ETC.
S
#
02

SITUATION

I.T.O. 2001

UNEXPLAINED
INVESTMENT/OWNER OF
MONEY OR VALUABLE
ARTICLE
I)

II)

SHOWN IN WEALTH
STATEMENT/BOOKS OF
ACCOUNTS;
OR
NON-FILING/ PRODUCTION
OF WEALTH STATEMENT/
BOOKS OF ACCOUNT

ADDITION U/S 111(1)(b)

UNEXPLAINED INVESTMENT/VALUABLE ARTICLE/

OWNER OF MONEY OR EXPENDITURE
I.T.O. 2001

S#

SITUATION

03

UNEXPLAINED INVESTMENT [NONRECORDING IN BOOKS OF

ACCOUNTS OR WEALTH
STATEMENT]

SECTION

111(1)(b)

04

UNEXPLAINED MONEY OR
VALUABLE ARTICLE
[NON-RECORDING IN BOOKS OF
ACCOUNTS OR WEALTH
STATEMENT]

SECTION

111(1)(b)

UNEXPLAINED INVESTMENT/VALUABLE ARTICLE/

OWNER OF MONEY OR EXPENDITURE
S#

SITUATION

05

UNEXPLAINED EXPENDITURE
INCURRED

SECTION

111(1)(c)

06

UNDER DECLARED VALUE OF

INVESTMENT/ VALUABLE ARTICLE

SECTION

111(3)

07

UNDER DECLARED EXPENDITURE

ACTUAL

111(1)(c)

I.T.O. 2001

ESTIMATED 111(3)