Under the Income-tax Act, 2025, dividends are chargeable to tax under which head of income?

Section 92(2)(a) of the Income-tax Act, 2025 specifically makes any dividend chargeable under the head "Income from other sources", the residuary head under section 92(1) for income not chargeable under the other heads listed in section 13. This corresponds to section 56 of the repealed Income-tax Act, 1961.