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        Income Tax

        Section 14 - Heads of income

        Income-tax Act, 1961
        Chapter IV
        COMPUTATION OF TOTAL INCOME

        Heads of income

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        Heads of income classify taxable receipts into defined categories for computation of total income under the tax code. Section 14 mandates classification of all income for income-tax and computation of total income into the specified heads: Salaries; Income from house property; Profits and gains of business or profession; Capital gains; and Income from other sources, noting that the previous head for interest on securities has been omitted.
                      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.

                          Heads of income classify taxable receipts into defined categories for computation of total income under the tax code.

                          Section 14 mandates classification of all income for income-tax and computation of total income into the specified heads: Salaries; Income from house property; Profits and gains of business or profession; Capital gains; and Income from other sources, noting that the previous head for interest on securities has been omitted.


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