CHAPTER IV
COMPUTATION OF TOTAL 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.