Clubbing of Income - Income of other person to be included

Chapters / List

1. Transfer of Income without transfer of Assets - Section 60

   ---

2. Revocable transfer of Assets - Section 61

   ---

3. Transfer Irrevocable for a specified period - Section 62

   ---

4. Definition of term "Revocable transfer" - Section 63

   ---

5. Income of individual to include income of spouse from a concern in which individual has substantial interest - Section 64(1)(ii)

   ---

6. Income from assets transferred to the spouse - Section 64(1)(iv)

   ---

7. Income of individual to include income of son's wife - Section 64(1)(vi)

   ---

8. Income from assets transferred to any person for the benefit of spouse of the transferor - Section 64(1)(vii)

   ---

9. Income of individual to include of AOP to which assets are transferred for the benefit of son's wife - Section 64(1)(viii)

   ---

10. Income of Minor Child - Section 64(1A)

    ---

11. Conversion into HUF Property - Section 64(2)

    ---

12. General Law applicable to Clubbing of Income

    ---

13. Liability of the transferee in respect of Clubbed Income - Section 65

    ---

14. Income From the Accretion to Assets

    ---

15. Clubbing of Negative Income

    ---

16. Diversion of Income By Overriding Title

    ---