CHAPTER V- INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE

Income_tax_2025

96. Transfer of income without transfer of assets
97. Chargeability of income in transfer of assets.
98. “Transfer” and “revocable transfer” defined.
99. Income of individual to include income of spouse, minor child, etc.
100. Liability of person in respect of income included in income of another person

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