Section 14 → Section 19
Heads of Income
Quick Answer
Section 14 of the Income Tax Act, 1961 (Heads of Income) corresponds to Section 19 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 14
Provision Summary
Classifies all income into five heads: Salaries, House Property, PGBP, Capital Gains, and Other Sources.
Sec 19
Provision Summary
Retained verbatim. The fundamental five-head classification system remains the structural core of the new Act.
Key Changes & Highlights
- No structural changes to the heads of income.
Frequently Asked Questions
What does Section 14 of the Income Tax Act 1961 deal with?
Section 14 (Heads of Income) Classifies all income into five heads: Salaries, House Property, PGBP, Capital Gains, and Other Sources.
What is the new section number for Section 14 under the Direct Tax Code 2025?
Section 14 of the ITA 1961 maps to Section 19 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 14 under the new tax code?
Section 14 is marked as "Retained" with status "Active". Impact: Low - Foundational continuity.
What are the key changes to Section 14 under DTC 2025?
No structural changes to the heads of income.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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