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    <title>Gross residuary income.</title>
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    <description>Gross residuary income comprises accruals or receipts not falling under special sources or specified heads of income and includes a non exhaustive list such as dividends (except taxed dividends), interest, insurance proceeds, receipts for inadequate or no consideration in specified property, voluntary contributions to non individual entities, settlement receipts, unexplained credits, investments, valuables and expenditure, attributable income of controlled foreign companies, and certain advances on long term leasing; valuation for immovable property uses stamp duty value and for other property fair market value, subject to prescribed exceptions and exclusions.</description>
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      <description>Gross residuary income comprises accruals or receipts not falling under special sources or specified heads of income and includes a non exhaustive list such as dividends (except taxed dividends), interest, insurance proceeds, receipts for inadequate or no consideration in specified property, voluntary contributions to non individual entities, settlement receipts, unexplained credits, investments, valuables and expenditure, attributable income of controlled foreign companies, and certain advances on long term leasing; valuation for immovable property uses stamp duty value and for other property fair market value, subject to prescribed exceptions and exclusions.</description>
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