Income from Other Sources deductions are restricted for personal expenses, foreign payments, and gambling winnings under anti-avoidance rules. Disallowance rules under the head Income from Other Sources deny deductions for personal expenses, foreign interest and salary payments lacking tax deduction compliance, and specified winnings from lotteries, races, card games, gambling, and betting. Selected business-deduction restrictions, anti-avoidance controls, and foreign-company rules are applied in computing this head of income. A limited exception exists for persons engaged in owning, maintaining, and running racehorses as a business activity.