(a) "annuity" includes salary and pension;
(b) "dividend" includes a payment made by the name of dividend, bonus or otherwise out of the revenue of trading or other public companies, divisible between all or some of the members of the respective companies, whether the payment is usually made or declared at fixed times or otherwise; and all the divisible revenue shall be considered to have accrued by equal daily increment during and within the period for which the payment of the revenue shall be declared or expressed to be made, but "dividend" does not include a payment in the nature of a return or reimbursement of capital; and
(c) "rent" includes rent charge and rent seck and a periodical payment or rendering in place of or in the nature of rent.