Computation of income from ordinary sources
14. (1) The income accruing from a source, other than the special sources, shall be computed under the class 'income from ordinary sources'.
(2) For the purposes of computation under sub-section (1), all income accruing from a source, other than the special sources, shall be classified under the following heads of income:-
A. Income from employment.
B. Income from house property.
C. Income from business.
D. Capital gains.
E. Income from residuary sources.
