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.
1 * * * * *
C.-Income from house property.
D.-Profits and gains of business or profession.
E.-Capital gains.
F.-Income from other sources.
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1. The letter or words “B. -Interest on securities” omitted by Act 26 of
1988, s. 8 (w.e.f. 1-4-1989).
Section 13 Section 11 not to apply in certain cases
Section 13A Special provision relating to incomes of political parties
Section 13B Special provisions relating to voluntary contributions received by electoral trust
Section 14A Expenditure incurred in relation to income not includible in total income
Section 16 Deductions from salaries
Section 17 Salary, perquisite and profits in lieu of salary defined
Section 22 Income from house property
Section 23 Annual value how determined
Section 24 Deductions from income from house property
Section 25 Amounts not deductible from income from house property