Chapter V Income of Other Persons Included in Total Income of Assessee
- Sections
- 5 · sections 96 to 100
- Amended
- 1 of 5
- Section 96 Transfer of income without transfer of assets
- Section 97 Chargeability of income in transfer of assets
- Section 98 “Transfer” and “revocable transfer” defined
- Section 99 Income of individual to include income of spouse, minor child, etc 1 amendment
- Section 100 Liability of person in respect of income included in income of another person