CEVAP:

Any individual having an income from one or more of the below;

1. Business profits: The profit arising from commercial or industrial activities.

2. Agricultural profits: The income derived from agricultural activities.

3. Salaries and wages: The income derived from dependent personal services

4. Income from independent professional services: The income derived from any  activity performed by a person who is selfemployed, and based on professional and scientific expertise rather than capital.

5. Income from immovable property and rights: The income derived especially from the rental of real property, which includes land buildings, and permanent leasehold
rights as well as letting of some goods

6. Income from capital investment: The interest or dividend income and other profits derived from capital in cash or capital in kind.

7. Other income and earnings without considering the source of income: capital gains and non-recurring income.