Income Tax Act, 1961
Section 14 . HEADS OF INCOME.
Save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income –
A. – Salaries.
C. – Income from house property.
D. – Profits and gains of business or profession.
E. – Capital gains.
F. – Income from other sources.
P. J. EAPEN v. COMMISSIONER OF INCOME-TAX.
COMMISSIONER OF INCOME-TAX v. SMT. P. ANDAL AMMAL. (CIT v. SMT. P.
WARREN TEA LTD. & ANR. v. UNION OF INDIA & ORS.