20. Heads of income.-

                                    CHAPTER V
                        COMPUTATION OF INCOME

20. Heads of income.-

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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