Introduction

Returns from property computation

Income Tax Assessee classification

Residential status

Income from salary

Exemptions available on salary

Income from house property

Tax exemption

Income and taxation

Long term/Short term capital gains

Income from other sources

Capital gains

      
Dividends from Indian companies are exempt since the companies themselves have to pay tax on the same under Section 1l5 (0) of the Income Tax Act. Other income would include all incomes which do not fall under the other four heads such as interest and commission.