Section 14 of ITA, 1961 : Section 14: Heads Of Income
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma is an IT professional earning a monthly salary, owns a rental property, actively trades in the stock market, and occasionally freelances as a consultant. For filing his income tax return, he needs to categorize his income based on Section 14 of The Income-tax Act, 1961:
- His monthly salary from his employer will be classified under A - Salaries.
- ...
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