Dividends are an example of which head of sources of income under the Income-tax Act, 2025?

Under the Income-tax Act, 2025, dividends are chargeable under the head "Income from other sources" (formerly section 56(2)(i) of the Income-tax Act, 1961), the residuary head for income not chargeable under "Salary", house property, "Profits from Business and Profession" or "Capital Gains". Since the Finance Act, 2020 abolished dividend distribution tax, dividends are taxed in the hands of shareholders under this head.