Gross residuary income.

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....(a) dividends, other than dividends in respect of which dividend distribution tax has been paid under section 109;          (b) interest, other than interest accrued to, or received by, financial institutions;          (c) interest received on compensation or on enhanced compensation;          (d) income from the activity of owning and maintaining horses for the purpose of horse race;          (e) any amount received from employees as contributions to any fund set up for their welfare, if the income is not included under the head "Income from business";   &nb....

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....t included under the head "Income from business";         (m) any payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, if—              (i) the payment or aggregate of payments is in respect of any expenditure referred to in clause (a) of sub-section (1) of section 59;              (ii) the expenditure has been allowed as a deduction in any earlier financial year on the basis of the liability incurred thereon;              ....

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....sessing Officer, not satisfactory;         (p) the value of any money, bullion, jewellery or other valuable article owned by the person to the extent for which —              (i) the person offers no explanation about the nature and source of acquisition of the money, bullion, jewellery or other valuable article;              (ii) the person offers an explanation but fails to substantiate the explanation; or              (iii) the explanation offered by him is, in the opinion of the Assessing Officer, not satisfacto....

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....mount received, as advance, security deposit or otherwise, from the long term leasing, or transfer of whole or part of, or any interest in, any investment asset;         (w) amount of any benefit accrued to, or received by, the person, if the amount is not included under the head "Income from business" and if—             (i) it is by way of remission or cessation of any liability including statutory liability or in respect of any loss or expenditure; and             (ii) such liability or loss or expenditure has been allowed as a deduction in any financial year;    &nb....