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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 classification governs which receipts are chargeable and how total income is computed under tax law.</h1> Classification of taxable receipts is governed by the concept of heads of income. All incomes must be classified under five heads: salaries; income from house property; profits and gains of business or profession; capital gains; and income from other sources. This taxonomy determines chargeability and computation of total income, except where the statute provides otherwise.

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