1. Profit and Gains of any business / profession.

2. Income from the Sale of Goods or provision of

service by trade / professional or similar
association.
3. Income from the hire or lease of tangible moveable
property.
4. Fair Market Value of any benefit or perquisite –
Business Relationship.
5. Any management fee derived – the management
company.
6. Any profit on debt- the banks / Financial
institutions.