Chapter V
COMPUTATION OF INCOME
Heads of income
20. Save as otherwise provided in this Ordinance, all incomes shall, for the purpose of charge of income-tax and computation of total income, be classified and computed under the following heads of income, namely:-
(a) Salaries.
(b) Interest on securities.
(c) Income from house property.
(d) Agricultural income.
(e) Income from business or profession.
(f) Capital gains.
(g) Income from other sources.
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Ministry of Law, Justice and Parliamentary Affairs
