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Section 61 - Revocable transfer of assets - Income-tax Act, 1961

1. Section 63 - Transfer and revocable transfer defined - Income-tax Act, 1961
2. Section 62 - Transfer irrevocable for a specified period - Income-tax Act, 1961
3. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
4. Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends - Income-tax Rules, 1962
5. Manual - Clubbing of Negative Income
6. Manual - Liability of the transferee in respect of Clubbed Income - Section 65
7. Manual - Revocable transfer of Assets - Section 61