Income-tax Act, 1961
Section - 14 - Heads of income
CHAPTER IVCOMPUTATION OF TOTAL INCOMEHeads of incomeHeads 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
24 October 2026
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