Chapter: V |
INCOME OF OTHER PERSONS, INCLUDED IN TOTAL INCOME OF ASSESSEE |
Clause 96
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Transfer of income without transfer of assets.
Clause 96 of the Bill seeks to provide that the income which is transferred to any other person without the transfer of the a....
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Clause 97
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Chargeability of income in transfer of assets.
Clause 97 of the Bill seeks to propose that the provisions relating to the clubbing of income in the hands of transferor and ....
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Clause 98
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“Transfer” and “revocable transfer” defined.
Clause 98 of the Bill provides for definitions of the expressions Transfer and revocable transfer .....
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Clause 99
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Income of individual to include income of spouse, minor child, etc.
Clause 99 of the Bill provides for clubbing of income which means adding or including the income of another person (mostly fa....
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Clause 100
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Liability of person in respect of income included in income of another person.
Clause 100 of the Bill provides for the tax liability of the person in respect of the income which is included in the income ....
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