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| Home > Indian Bare Acts > Income Tax Act - 1961 > Heads of income. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
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. C.-Income from house property. D.-Profits and gains of business or profession. E.-Capital gains. F.-Income from other sources
Last updated on February, 2008
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