Heads of taxation are :
Income from Salaries
Income from House property
Income from Business or Profession
Capital gains / losses
Income from other Sources

All incomes deemed or otherwise fall under these five 
catagories.
S.Soundararajan

The following are the five heads of income under Income Tax
Act 1961

1)  Income from Salary

2)  Income from House Property

3)  Income from Business/Profession

4)  Income from Capital Gains

5)  Income from Other Sources

The above all incomes added - comes a figure is called the
Gross Taxable Income 

then deduct the external deductions u/s.80

We will get the Taxable Income 

Afterwards we will compute the tax on taxable Income 

Ok

1)  Income from Salary

2)  Income from House Property

3)  Income from Business/Profession

4)  Income from Capital Gains

5)  Income from Other Sources

As per the Income tax act 1961 tax is computed in 5 heads:

Income from Salaries
Income from House property
Income from Business & Profession
Capital gains 
Income from other Sources

The above said tax heads are INCOME HEADS but the question
is heads of taxation

tax is divided into two categories i.e
1. Direct tax
2. Indirect tax

Ther ar five head of income tax or taxation,named,

(1)  Salary

(2)  House Property

(3)  Business/Profession

(4)  Capital Gains &

(5)  Other Sources