Section - 14, Income-tax Act, 1961-2018
COMPUTATION OF TOTAL INCOME
Heads of income
Heads of income.
14. 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 :—
C.—Income from house property.
D.—Profits and gains of business or profession.
F.—Income from other sources.