Income Tax
Section -14, Income Tax Act, 1961-2020
CHAPTER IV
COMPUTATION OF TOTAL INCOME
Heads of 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.
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