Mera Samvidhaan All of Income-tax Act, 1961

Chapter V · Income of Other Persons, Included in Assessee's Total Income

61Revocable transfer of assets.

Section 61 · Chapter V · page 243 of the Act

All income arising to any person by virtue of a revocable transfer of assets shall be chargeable to income-tax as the income of the transferor and shall be included in his total income.

Other provisions that mention Section 61

Section 61 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.