Section 2 Clause 30 - Heads of Income
Heads of Income.—Save as otherwise provided in this Act, for the purpose of levy of income-tax and computation of total income, any income shall be classified under any of the following categories, namely:
(a) income from employment;
(b) income from rent;
(c) income from agriculture;
(d) income from business;
(e) capital gains;
(f) income from financial assets;
(g) Income from other sources.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.