CHAPTER V – Income of other persons included in assessee’s total income
Here’s the section-wise analysis of CHAPTER V – Income of other persons included in assessee’s total income of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 60 | Transfer of income where there is no transfer of assets. | Section-96 |
| 61 | Revocable transfer of assets. | Section-97 |
| 62 | Transfer irrevocable for a specified period. | Section-97 |
| 63 | “Transfer” and “revocable transfer” defined. | Section-98 |
| 64 | Income of individual to include income of spouse, minor child, etc. | Section-99 |
| 65 | Liability of person in respect of income included in the income of another person. | Section-100 |
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