13. Heads of income.
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14. Income not forming part of total income and expenditure in relation to such income.
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15. Salaries
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16. Income from Salary.
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17. Perquisite.
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18.Profits in lieu
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19. Deductions from salaries.
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20. Income from house property
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21. Determination of annual value.
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22. Deductions from income from house property
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23. Arrears of rent and unrealised rent received subsequently.
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24. Property owned by co-owners.
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25. Interpretation
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26. Income under head “Profits and gains of business or profession
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27. Manner of computing profits and gains of business or profession.
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28. Rent, rates, taxes, repairs and insurance.
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29. Deductions related to employee welfare.
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