SEO Sai Gr. Hosp.
210688 Points
Joined July 2016
Heads 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.
26[* * *]
C.—Income from house property.
D.—Profits and gains of business or profession.
E.—Capital gains.
F.—Income from other sources.
"B.—Interest on securities, omitted by the Finance Act, 1988, w.e.f 1-4-1989.