Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

Follow us:

Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter V = INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Chapters List This

INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME - Income-tax Act, 1961

Chapter: V
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
Section 60	:	Transfer of income where there is no transfer of assets
Section 61	:	Revocable transfer of assets
Section 62	:	Transfer irrevocable for a specified period
Section 63	:	Transfer and revocable transfer defined
Section 64	:	Income of individual to include income of spouse, minor child, etc.
Section 65	:	Liability of person in respect of income included in the income of another person

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Tax Adjudication Time Limits Challenged: Deceased Proprietor's Case Hi...

F: Taxpayer's Clerical Error in GST Return Does Not Invalidate Input Tax ...

F: ITC on imported goods should be claimed based on Bill of Entry date wh...

F: Taxpayer with turnover above five crore must comply with mandatory e-i...

F: Materials for removable tile display stands qualify for Input Tax Cred...

F: MOOWR approved unit can send imported raw materials to non-MOOWR unit ...

H: Forum of Regulators receives tax exemption under section 10(46) for go...

H: Kerala Toddy Workers' Welfare Fund Board granted tax exemption under s...

H: Central Government imposes anti-dumping duties on Pretilachlor imports...

H: Central Government imposes anti-dumping duties on Acetonitrile imports...

H: DGFT restricts imports of precious metal compounds under Section 3 and...

H: Delhi Tax Commissioner adopts CBIC clarifications on Railway services,...

H: Registered persons can claim input tax credit on Ex-Works contracts up...

H: Delhi adopts CBIC circular requiring suppliers to record recipient sta...

T: Income Tax Bill 2025 Clause 393(1) maintains 2% TDS on life insurance ...

T: Income Tax Bill 2025 Clause 393(1) modernizes TDS on insurance commiss...

T: Income Tax Bill 2025 modernizes contractor payment TDS under Clause 39...

T: Income Tax Bill 2025 Clause 393(3) modernizes horse racing TDS replaci...

T: Income Tax Bill 2025 Clause 393(3) mandates tax deduction on online ga...

T: Tax deduction rules change from annual to per-transaction basis for lo...

T: Income Tax Bill 2025 Clause 393 modernizes TDS framework for interest ...

T: Income Tax Bill 2025 Clause 393 consolidates dividend TDS provisions m...

N: Government exempts IFSC units from tax deduction at source on specifie...

T: Income Tax Bill 2025 Clause 393 replaces Section 193 for TDS on securi...

T: Income Tax Bill 2025 Clause 392(7) retains 10% TDS on provident fund w...

C: NOCs for imported alcoholic beverages now valid for 365 days, re-valid...

C: Government restricts imports of precious metal compounds and amalgams ...

T: Income Tax Bill 2025 Clause 392 replaces Section 192, modernizing sala...

A: High Courts allow GST return rectification for genuine taxpayer errors...

A: LLPs must file annual returns to access government scheme benefits and...