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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER V - INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
Section 96 of Income Tax Act - Transfer of income without transfer of assets
Section 97 of Income Tax Act - Chargeability of income in transfer of assets
Section 98 of Income Tax Act - “Transfer” and “revocable transfer” defined
Section 99 of Income Tax Act - Income of individual to include income of spouse, minor child etc
Section 100 of Income Tax Act - Liability of person in respect of income included in income of another person
