Which of the following is not a head of income under section 13 of the Income-tax Act, 2025?

Section 13 of the Income-tax Act, 2025 lists five heads: salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources. Interest on securities was once a separate head under the earlier law, but it is now taxed under income from other sources, or as business income where the securities are held as stock-in-trade.