Salary and wages arising from an employment are assessed to income tax under Schedule:

• A. D Case I.
• B. D Case II.
• C. E.
• D. F.

Answer: (C)

Income from work is treated separately from other types of income in tax systems. Salaries and wages arising from employment are categorized as employment income, and they are taxed under Schedule E. This schedule is specifically designed for earnings from employment (and often pensions), reflecting how such income is typically withheld at the source and subject to different allowances or deductions than business profits or investment income. The other schedules cover different sources of income—D for trading or business profits, and F for other non-employment categories—so they don’t apply to ordinary salary and wages.