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Home > Income Tax Act 2025 > Section-13Last Updated: Feb 13th 2025

Section-13 : Heads of income

Learn to understand the section-13 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-13 as per 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:—

  1. Salaries;
  2. Income from house property;
  3. Profits and gains of business or profession;
  4. Capital gains; and
  5. Income from other sources.

2. Help and useful links for Section-13

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Income under Income Tax Act — Explained



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.