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          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>Heads of income classify taxable receipts into defined categories for computation of total income under the tax code.</h1> 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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