Section 14-Heads of income
Heads of income
- Incomes of income-tax shall be classified under the following heads of income :—
A. Salaries.
B.Interest on securities omitted Finance Act, 1988, 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.
