Sources of income

 7 specified sources of income :s15(8)ITA

1. Rights granted for the use or occupation of immovable property;
2. Employment and a self-employed professional vocation;
3. Wife’s employment, professional &  self employment income;
4. Agricultural, pastoral, horticultural, forestry;
5. Surplus funds withdrawn or refunded to an employer in respect of registered pension;
6. Income of a licensee from one license area or a contractor from one contract area;
7. Other sources of income chargeable to tax under section 3(2)(a)