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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>Income definition under tax law covers taxable receipts from salary, business profits, investments and capital gains.</h1> The scope of income under income-tax law encompasses all receipts that constitute economic gain to a person and are chargeable to tax. For salaried individuals, this includes amounts or benefits from an employer in cash, kind or as facilities; for traders, net business profit; for investors, interest, dividends and commissions; and for disposals, gains on sale of capital assets. Taxable income is computed under the provisions of the Income-tax Act, 1961 which set out heads of income and computation rules.

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