Clause 14 - Computation of income from ordinary sources. - Direct Taxes Code, 2010

Computation of income from ordinary sources. 14. The income from any source, other than a special source, shall be computed under the class "income from ordinary sources" and such income shall be classified under the following heads of income, namely:— A.— Income from employment. B.— Income from house property. C.— Income from business. D.— Capital gains. E.— Income from residuary sources.