Section 13: Heads of income

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER IV

COMPUTATION OF TOTAL INCOME

A.—Heads of income

Heads of income.

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;

(d) Capital gains; and

(e) Income from other sources.

Where this provision sits

Act	The Income-tax Act, 2025
Section	13
Marginal note	Heads of income
Jurisdiction	Central
Status	In force as published by the source

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