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Income_tax_2025
Section / Rule Number
Content
96. Transfer of income without transfer of assets
97. Chargeability of income in transfer of assets.
98. “Transfer” and “revocable transfer” defined.
99. Income of individual to include income of spouse, minor child, etc.
100. Liability of person in respect of income included in income of another person
331704
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Lead Financial Services Ltd.
805, New Delhi House, 27
Barakhamba Road
New Delhi -110001
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