Q.Miss Iyer received interest on Government securities of ₹30,000 (gross) during the year and paid ₹300 as bank collection charges for realising it. She also won ₹15,000 in a card game tournament. Compute her total Income from Other Sources.

Two very differently-treated items are combined here — one gets a deduction, the other gets none at all.

Interest on Government securities: already given GROSS at ₹30,000, so only the Section 57 bank collection commission of ₹300 is deducted: ₹30,000 − ₹300 = ₹29,700.

Winnings from a card game: card-game winnings fall under Section 56(2)(ib), exactly like lottery or race winnings, and are therefore added at their FULL amount with NO deduction permitted: ₹15,000. …

Students sometimes assume card-game winnings are taxed differently from lottery winnings because the syllabus names them separately — Section 56(2)(ib) treats lotteries, races, card games, an …