Amendment status not verified — confirm the current text below against the official source.
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.--[x x x x ] C.--Income from house property. D.--Profits and gains of business or profession. E.--Capital gains. F.--Income from other sources.