In income tax, a vocation refers to an activity in which a person is engaged and earns their livelihood from such activity. The term "vocation" is used to describe a calling or the way a person passes their life. Income tax is charged not only on the profits of a trade but also on those of a profession or vocation. The term "profession" is used in a wide sense and means any vocation or calling. According to Circular No. 641 issued by the Income Tax Department, vocation includes tailoring, hair-cutting, washing clothes, typing, photocopying, repair work of any kind, and other services of a similar nature. In summary, a vocation in income tax refers to any activity in which a person is engaged and earns their livelihood from such activity.