https://www.taxtmi.com/manuals?id=8000 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. en-us Tue, 23 Jun 2026 13:03:00 +0530 Tue, 23 Jun 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8000 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. Manuals Income Tax Tue, 23 Jun 2026 13:03:00 +0530 https://www.taxtmi.com/manuals?id=8000