AIBE XIV — September 2019 — Q.97 (Income Tax Act, 1961)

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Q.97

Taxation Law Medium Act + Section Given

Bare Act Income Tax Act, 1961 · Sections 60-64

Under which section of Income Tax Act “Income of other persons are included in assessee’s total income”

A Sections 56-58

B Sections 139-147

C Sections 246-262

✓ Sections 60-65 Answer

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Explanation & Strategy

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Under Section 60-64 of the Income Tax Act, income of other persons (like spouse, minor child) is included in the assessee's income in certain situations — this is called 'clubbing of income.' The specific section depends on the relationship.

1 Look up the referenced provision in Income Tax Act, 1961 to verify the answer.

At a Glance

Subject Taxation Law

Difficulty Medium

Act Income Tax Act, 1961

Section Sections 60-64

Answer (D) Act + Section Given

Paper AIBE XIV — September 2019

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