Mera Samvidhaan All of Income-tax Act, 2025

Chapter IV · Computation of Total Income

13Heads of income.

Section 13 · Chapter IV · A.—Heads of income · page 25 of the Act

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.

Other provisions that mention Section 13

Section 13 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.