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Indian Income Tax Act, 2025   Chapter V   Income of other Persons, included in Total Income of Assessee   Section No. Particulars IT Act, 1961 Section No. if any 96   Transfer of income without transfer of assets 60 97   Chargeability of income in transfer of assets 61  /  62 98   "Transfer" and "revocable transfer" defined 63 99   Income of individual to include income of spouse, minor child, etc. 64 100   Liability of person in respect of income included in income of another person 65 BACK