30.  Income from other sources.-

(1)   Income of every kind which may be included in the total income of an assessee under this Ordinance shall be chargeable under the head "Income from other sources", if it is not included in his total income under any other head.

(2)   In particular, and without prejudice to the generality of the provisions of sub-section (1), the following incomes shall, save as otherwise provided in this Ordinance, be chargeable under the head "Income from other sources", namely:

(a)    dividend;

(b)    interest, royalties and fees for technical services;

(c)    ground rent;

(d)    income from the hire of machinery, plant or furniture belonging to the assessee and also of buildings belonging to him if the letting of the buildings is inseparable from the letting of the said machinery, plant or furniture; and

(e)    any income to which sub-section (12) of section 12 or section 13 applies.