Save as otherwise provided in this Act, all incomes 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)Income from house property;(c)Profits and gains of business or profession;(d)Capital gains; and(e)Income from other sources.[Similar to Section 14 from The Income Tax Act, 1961-Also Refer]
