Section 13 Income Tax Act 2025
CHAPTER IV
Computation of total income
A.-Heads of income
Heads of income.
13.Save as otherwise provided in this Act, all incomes shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income:—
| (a) | Salaries; |
| (b) | Income from house property; |
| (c) | Profits and gains of business or profession; |
| (d) | Capital gains; and |
| (e) | Income from other sources. |