section 14
Heads of income.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter IV COMPUTATION OF TOTAL INCOME
Statutory text
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* C.—Income from house property.
D.—Profits and gains of business or profession.
E.—Capital gains.
F.—Income from other sources.
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