Income-tax Act, 1961

Section - 14 - Heads of income

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.-Google Play store

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