Amur started his own business in 2015. For the Accounting year ended 31/3/2020, he prepared Profit and Loss Account for his business. He had other incomes such as rental income, interest income, dividend income and profit on sale of fixed asset. He included all these incomes in his Profit and Loss Account. Also, he has deducted various expenses while calculating Net Profit in the Profit and loss Account. He is not sure how to calculate the adjusted trading profit for the purposes of taxation. 

Question: 

As you are dealing taxation issues in his office, prepare a report explaining clearly the treatment of various other incomes included in the Profit and loss account, while calculating the adjusted trading profit for tax purposes.