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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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20. Heads of income: 

Save as otherwise provided in this Ordinance, all incomes shall, for the purpose of charge of income-tax and computation of total income, be classified and computed under the following heads of income, namely:-

(a) Salaries.

(b) Interest on securities.

(c) Income from house property.

(d) Agricultural income.

(e) Income from business or profession.

(f) Capital gains.

(g) Income from other sources.