V
ITA 1961 · Chapter V
Chapter V
6 sections authoredUp to AY 2025-26
Sections in this chapter
- 60
Section 60 — Transfer of Income Without Transfer of Asset
Function in the statutory architecture
- 61
Section 61 — Revocable Transfer of Assets
Function in the statutory architecture
- 62
Section 62 — Transfer Irrevocable for Specified Period
Function in the statutory architecture
- 63
Section 63 — Transfer and Revocable Transfer Defined
Function in the statutory architecture
- 64
Section 64 — Spouse and Minor Child Clubbing
Function in the statutory architecture
- 65
Section 65 — Liability for Income Shown in Another's Name
Function in the statutory architecture