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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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