Heads of income.
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Income not forming part of total income and expenditure in relation to such income.
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B.—Salaries
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Income from Salary.
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Perquisite.
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Profits in lieu
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Deductions from salaries.
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Income from house property
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Determination of annual value.
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Deductions from income from house property
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Arrears of rent and unrealised rent received subsequently.
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Property owned by co-owners.
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Interpretation
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