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> Student Hub > Taxation Law > Unit 3: Heads of Income: Salaries & House Property

Taxation Law

  • Unit 1: Fundamental Concepts & Constitutional Framework
    • Constitutional Framework of Taxation & Definitions
  • Unit 2: Residential Status & Exempted Incomes
    • Residential Status & Tax Liability
    • Exempted Incomes & Agricultural Income
  • Unit 3: Heads of Income: Salaries & House Property
    • Heads of Income: Salaries & House Property
  • Unit 4: Profits of Business/Profession, Capital Gains & Other Sources
    • Business Profits, Capital Gains & Income from Other Sources
  • Unit 5: Clubbing of Income, Set-off & Carry Forward of Losses
    • Clubbing of Income, Set-off & Carry Forward
  • Unit 6: Deductions, Assessment Procedures & Authorities
    • Deductions under Chapter VI-A & Assessment Procedures
  • Unit 7: Indirect Taxes: Goods & Services Tax (GST)
    • Goods and Services Tax (GST) & Dual Model

Unit 3: Heads of Income: Salaries & House Property

The Income Tax Act groups all taxable incomes under five distinct heads of income under Section 14.

This unit examines the rules of computation for the first two heads: Income from Salaries and Income from House Property.

← Previous: Exempted Incomes & Agricultural Income
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