14 Heads of Income

Chapter IV
Computation of total income
Heads of income

14. 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.

B.—[***]

C.—Income from house property.

D.—Profits and gains of business or profession.

E.—Capital gains.

F.—Income from other sources.