Section 96, Income-tax Act, 2025 — Transfer of income without transfer of assets

Chapter V · Income of Other Persons Included in Total Income of Assessee

96Transfer of income without transfer of assets.

Section 96 · Chapter V · page 130 of the Act

All income arising to any person by virtue of a transfer,—

(a) whether revocable or not, and whether effected before or after the commencement of this Act; and

(b) where there is no transfer of assets from which such income arises, 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 96

Section 98
Section 334

Section 96 of The Income-tax Act, 2025 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.