Report No. 12
Chapter IV
Computation of Total Income
Heads of income
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.
B-Interest on securities.
C-Income from house property.
D-Profits and gains of business, profession or vocation.
E-Capital gains.
F-Income from other sources.
[Section 6]