Chapter IV (Sections 14-59) of Income Tax Act, 1961 deals with provisions related to computation of total income. Section 14 of Income Tax Act 1961-2017 provides for heads of income.
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:—
C.—Income from house property.
D.—Profits and gains of business or profession.
F.—Income from other sources.