Heads of income.
- 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.[* * *] [ Certain words omitted by Act 26 of 1988, Section 8 (w.e.f. 1.4.1989).]C.-Income from house property.D.-Profits and gains of business or profession.E.-Capital gains.F.-Income from other sources.Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.