CHAPTER IV

COMPUTATION OF TOTAL 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.