14. 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 :â
A.âSalaries.
B.â Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
C.âIncome from house property.
D.âProfits and gains of business or profession.
E.âCapital gains.
F.âIncome from other sources.