Section 96: Transfer of income without transfer of assets

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER V

INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE

Transfer of income without transfer of assets.

All income arising to any person by virtue of a transfer,—

(a) whether revocable or not, and whether effected before or after the commencement of this Act; and

(b) where there is no transfer of assets from which such income arises,

shall be chargeable to income-tax as the income of the transferor and shall be included in his total income.

Where this provision sits

Act	The Income-tax Act, 2025
Section	96
Marginal note	Transfer of income without transfer of assets
Jurisdiction	Central
Status	In force as published by the source

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