Income from other sources disallowances apply to personal expenses, foreign payments, and winnings from gambling-related activities. Amounts chargeable under the head Income from other sources are subject to specific statutory disallowances, including personal or private expenditure and interest or salaries payable outside India unless tax has been paid or deducted at source. The business-income disallowance rules are also extended to this head. For foreign companies, head office expenditure restrictions apply in the same manner as for business income.