Section 13

Heads of income.

The Income-tax Act, 2025

  • Act 30 of 2025
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax.

All sections
    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.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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