Section 18(1)(b)

Lahore Gymkhana received Rs. 5 [M] from the sale of foods it

members and also received Rs. 1 [M] from the provision of
services such as use of Swimming Pool, lawns, golf course, etc
during the tax year 2015. The club also received refundable
security of Rs.1(m) from the new members during the tax year
2015 .

Ascertain the head of income under Income tax ordinance 2001

for tax year 2015.