Chapter IV
Computation of total income
Heads of income
Heads of income.
6514. 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.
B.66[***]
C.Income from house property.
D.Profits and gains of business or profession.
E.Capital gains.
F.Income from other sources.
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