Section – 13B : Special provisions relating to voluntary contributions received by electoral trust
February 27, 2018Section – 14A : Expenditure incurred in relation to income not includible in total income
February 27, 201814. 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.
B.—[***]
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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