Income-tax Act : Heads of income. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Heads of income.

14. Heads of income Save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income:- A.-Salaries. 1[B.-* * *] C.-Income from house property. D.-Profits and gains of business or profession. E.-Capital gains. F.-Income from other sources. A.-Salaries