Indian Income-Tax Act, 1922

Section - 6 - Heads of income chargeable to income-tax

CHAPTER III

TAXABLE INCOME

6. Heads of income chargeable to income-tax.—Save as otherwise provided by this Act, the following heads of income, profits and gains, shall be chargeable to income-tax in the manner hereinafter appearing, namely:—

(i) Salaries.

(ii) Interest on securities.

[(iii) Income from property.

(iv) Profits and gains of business, profession or vocation.

(v) Income from other sources.]

[(vi) Capital gains.]

Substituted for the original cls. (iii), (iv), (v) and (vi) by s. 7, Indian I.T. (Amendment) Act, 1939.

Inserted by s. 5, I.T. and E.P.T. (Amendment) Act, 1947.

[As amended up to date]

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