#Section 64
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Income accruing or arising in the hands of minor is added to parent’s total income

Case can be transferred from Jurisdictional AO to Central Circle u/s 127

Clubbing of income of a Minor Child with Income of parent

Clubbing of income from the asset transferred to Spouse

Clubbing of income from assets transferred to Son’s Wife

Clubbing of Your Income with Income of your Spouse

Clubbing of Income | Income Tax Act, 1961 | Section 64

ITAT explains Provisions of Clubbing of Income of Wife with Husband

Clubbing of Income under Income Tax Act, 1961 -Section 60 to 64

Clubbing Provisions of Income of Minor

Exemption on Income arising out of Maintenance Money of ‘Minor’- Report

Clubbing of Income and related provisions- Part II

Clubbing of Income and related provisions- Part I
Explore the latest Section 64 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
