Section 13 — Income not included in total income

Old Act equivalent: Section 10(1) of IT Act 1961 Sub-part: Computation of Total Income

Statutory Text

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. Income not forming part of total income and expenditure in relation to such income.

None.

None.

None.

To be updated.