Clause 92 of Income Tax Bill 2025: Taxable Income from Dividends, Lotteries, Insurance Payouts, and More.

Clause 92 of the Income Tax Bill, 2025, details various types of income that are taxable under the category "Income from other sources" if not covered under other specified tax heads. This includes dividends, lottery winnings, gambling income, certain insurance policy payouts, interest on securities, and income from hiring machinery or furniture. It also covers sums received from employee contributions to specific funds, compensation related to employment termination, and certain sums received without consideration. Exceptions to taxation include sums received from relatives, on marriage, as inheritance, or from local authorities and non-profit organizations.