NISM 10B Investment Adviser Level 2 Notes
Page 74 Of 180
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Family Pension: Taxable with a deduction of Rs. 15,000 or 1/3rd amount.
Rental Income: From machinery or plant, taxed under other sources.
TDS: Deducted on payments like interest, dividends, or winnings.
Casual Income: Lottery, gambling, or betting income taxed at 30%.
Exempt Gifts: From specified relatives or on marriage, not taxable.
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NISM 10B NISM Investment Adviser Level 2
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