Income from other sources applies to hire of machinery, plant or furniture when the receipt is not business income. Income from machinery, plant or furniture belonging to the assessee and let on hire is chargeable under the head Income from Other Sources where it is not assessable as Profits and gains of business or profession. Where letting of a building is inseparable from the letting of machinery, plant or furniture, the building rent is also assessed as income from other sources if it is not taxable as business income.