Section mapper · Who is taxed, and on what income
Section 14 of the Income-tax Act, 1961 is now
section 13 of the Income-tax Act, 2025
The five heads your income is split into.
- Was
s.14, Income-tax Act, 1961 (repealed)- Is now
s.13, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 13 lists the same five heads — salaries, house property, business or profession, capital gains, and other sources. The related rule on expenditure against exempt income that was 14A is now section 14.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.15 → s.15 — What counts as salary income and when it is taxed
- s.22 → s.20 — Income from house property — what gets taxed under this head
- s.28 → s.26 — What counts as business or professional income
- s.45 → s.67 — When a capital gain becomes taxable
- s.56 → s.92 — Income from other sources — interest, dividends and gifts