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Section 14 HEADS OF INCOME. Save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income - A. - Salaries. C. - Income from house property. D. - Profits and gains of business or profession. E. - Capital gains. F. - Income from other sources. Related Judgements P. J. EAPEN v. COMMISSIONER OF INCOME-TAX. COMMISSIONER OF INCOME-TAX v. J. V. GUPTA & SONS (HUF). COMMISSIONER OF INCOME-TAX v. COCHIN SHIPYARD LTD. COMMISSIONER OF INCOME-TAX v. SMT. P. ANDAL AMMAL. (CIT v. SMT. P. YAMUNA BAI.) |
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