Provisions Relating to Clubbing of Income under Income Tax Act, 1961

  • Naeesha Halai
  • Show Author Details
  • Naeesha Halai

    International Accredited Civil-Commercial Mediator from ADR-ODR Int'l, London.

  • img Download Full Paper


Albert Einstein has rightly said, “The hardest thing in the world to understand is the income tax.” Many a times a tax payer feels the need to club income of someone else with his income. This happens when he is planning to transfer any of his assets/ income to another person as a means of tax planning to avoid the income getting taxed in his hands. The outcome of such transfers is clubbing provisions under the Income Tax Act, 1961.


Research Paper


International Journal of Law Management and Humanities, Volume 4, Issue 5, Page 701 - 708


Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (, which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.


Copyright © IJLMH 2021