2025Section 13

13. Heads of income.

In the 1961 Act1 match · Unreviewed

1961 Section 14Reworded · Unreviewed · Compare

From the Income Tax Department's correspondence.

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;

(d) Capital gains; and

(e) Income from other sources.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·