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Indian Income Tax Act, 1961
Chapter V
Income of other persons, included in assessee's Total Income
Section No.
Particulars
60
Transfer of income where there is no transfer of assets
61
Revocable transfer of assets
62
Transfer irrevocable for a specified period
63
"Transfer" and "revocable transfer" defined
64
Income of individual to include income of spouse, minor child, etc.
65
Liability of person in respect of income included in the income of another person
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