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Union of India - Section

Section 14 in The Income Tax Act, 1961

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.[* * *] [ Certain words omitted by Act 26 of 1988, Section 8 (w.e.f. 1.4.1989).]C.-Income from house property.D.-Profits and gains of business or profession.E.-Capital gains.F.-Income from other sources.