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The Section 14 of Income Tax Act classifies all incomes under the following heads: SalariesIncome from House PropertyProfits and Gains from Business or ProfessionCapital GainsIncome from other sources The total income is calculated by clubbing all the income categories. The tax on the total taxable income (after deductions) is then calculated as per the Income Tax slab rates. Although the tax laws for income are same, there are different rules for computation of income. The income from that head is determined
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