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Income classification: non special receipts must be computed under ordinary sources and allocated to specified heads for taxation. Income from any source other than a special source must be computed under the class 'income from ordinary sources' and classified into five heads: income from employment; income from house property; income from business; capital gains; and income from residuary sources.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Income classification: non special receipts must be computed under ordinary sources and allocated to specified heads for taxation.</h1> Income from any source other than a special source must be computed under the class 'income from ordinary sources' and classified into five heads: income from employment; income from house property; income from business; capital gains; and income from residuary sources.
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