• Business or Professional Income: Tax is levied on the earnings of self-employed professionals and business people after deducting permissible business expenses. • Capital Gains: Such incomes realized from assets sold constitute capital gains, either short-term or long-term depending on how long an asset had been held. Thus, the tax rates differ with the nature of capital gain. https://finxl.in/financial-analysis-certification-online-training-courses.html