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.