February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 65 : Liability of person in respect of income included in the income of another person

65. Where, by reason of the provisions contained in this Chapter or in clause (i) […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 64 : Income of individual to include income of spouse, minor child, etc

64. (1) In computing the total income of any individual, there shall be included all […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 63 : “Transfer” and “revocable transfer” defined

63. For the purposes of sections 60, 61 and 62 and of this section,— (a) […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 62 : Transfer irrevocable for a specified period

62. (1) The provisions of section 61 shall not apply to any income arising to […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 60 : Transfer of income where there is no transfer of assets

60. All income arising to any person by virtue of a transfer whether revocable or […]
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