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<h1>Income from Residuary Sources: Taxation of Unclassified Income per Section 14 of Direct Taxes Code Bill 2009</h1> Income from residuary sources refers to any income not categorized under specific heads A to D as outlined in section 14 of the Direct Taxes Code Bill, 2009. This provision ensures that all types of income are accounted for and taxed appropriately, even if they do not fit into conventional categories. Such income is classified under 'Income from residuary sources' to ensure comprehensive taxation and compliance with statutory requirements.