List  I (Types of Income) List II (Heads of Income)
(a) Salary, bonus, commission etc. received by a working partner from the firm. (i) Income from the other sources.
(b) Pension received by the widow of a government employee (ii) Income from (short term) Capital Gains
(c) Profits on the sale of machinery used in business. (iii) Income from Capital Gains
(d) Compensation received from the government on compulsory acquisition of land and profit earned. (iv) Income from Business and Profession
(v) Income from salaries
  • A
    (a) (b) (c) (d)
    (v) (ii) (i) (iii)
  • B
    (iv) (ii) (iii) (v)
  • C
    (v) (iv) (iii) (ii)
  • D
    (iv) (i) (ii) (iii)