Income-tax Act, 2025
Heads of income - Section 13
CHAPTER IVCOMPUTATION OF TOTAL INCOME
A.Heads of income
Heads of income.
13. Save as otherwise provided in this Act, all incomes 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) Income from house property;
(c) Profits and gains of business or profession;
(d) Capital gains; and
(e) Income from other sources. .... To read the full section download the app from Google Play store
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