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Total income to include income of any other person

..... rred, whether revocable or not, to any other person without transferring the asset from which the income accrues; (b) any income accruing from an asset transferred to any trust, if the transfer is rev .....

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..... ole or any part of the income or assets to the transferor; or (ii) it, in any way, gives the transferor a right to re-assume power, directly or indirectly, over the whole or any part of the income or .....

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