Income-tax Act, 2025 · Part A — Heads of income

Section 13Computation of total income

Income-tax Act, 2025 (30 of 2025)

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.

Salaries;

Income from house property;

Profits and gains of business or profession;

Capital gains; and

Income from other sources.

Referenced by

§ 92(1)