Total income to include income of any other person.

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..... set from which the income accrues; or (b) any income accruing to any other person, by virtue of a revocable transfer of an asset. (2) The provisions of clause (b) of sub-section (1) shall not apply in a case where— (a) any income accrues from an asset transferred to any trust, if the transfer is not revocable during the life time of the beneficiary of the trust; or (b) any income accrues from an a .....

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