(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.
"Taxable event" is that on happening of which the charge is fixed. It is that event which, on its occurrence, creates or attracts the liability of tax.
Income shall be chargeable to income-tax under the head salaries
If situated in any area which is comprised within the jurisdiction of a municipality or a cantonment board and its population is less than 10,000
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