Composite letting income is taxed as other sources when building and equipment let together inseparably outside business income. Income from composite letting of building, machinery, plant or furniture is treated as income from other sources where the assessee lets on hire machinery, plant or furniture together with buildings, the letting is inseparable, and the receipt is not chargeable under Profits and Gains of Business or Profession. The rule applies to composite rent arrangements with a single indivisible consideration.