Section - 6 - Heads of income chargeable to income-tax
CHAPTER IIITAXABLE INCOME6. 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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