CHAPTER V – Income of Other Persons Included in Assessee’s Total Income Section List


Section – 60 : Transfer of income where there is no transfer of assets
Section – 61 : Revocable transfer of assets
Section – 62 : Transfer irrevocable for a specified period
Section – 63 : Transfer and revocable transfer defined
Section – 64 : Income of individual to include income of spouse, minor child, etc
Section – 65 : Liability of person in respect of income included in the income of another person

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