Try below script. This requires that you know column names in advance, and I think that is the case here
DECLARE @Table TABLE ([IncomeHeadID] INT, [InventoryControlHeadID] INT,[CostOfGoodLabHeadID] INT ,[CostOfGoodHeadID] INT, [CashHeadID] INT)
INSERT @Table VALUES (12,11,22,44,44)
SELECT Description, Value
FROM
(SELECT *
FROM @Table) pvt
UNPIVOT ( Description FOR Value IN (
[IncomeHeadID] , [InventoryControlHeadID] ,[CostOfGoodLabHeadID] ,[CostOfGoodHeadID] , [CashHeadID] ) ) unpvt