Heads of income
CHAPTER IV
COMPUTATION 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. |