Clubbing Provisions in Income Tax Law | CA. ANOOP BHATIA

Tax Planning Course: taxplanningfor...
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. ऐसी परिस्थितियां जिनमें अन्य व्यक्ति की आय आपकी आय में शामिल की जाती है उसे क्लॅबिंग ऑफ़ इनकम के नाम से जाना जाता है. यह वीडियो आपको क्लॅबिंग की दशाओं के साथ साथ उससे सम्बंधित महत्वपूर्ण प्रश्नो का उत्तर जानने में मददगार होगी.
Clubbing provisions are dealt with under section 64 of the Income Tax Act 1961. This section specifies certain conditions in which the income of one person shall be clubbed in the hands of other person. Therefore, unless there exists one of the conditions / situations mentioned in section 64 of the Income Tax Act 1961 clubbing shall not take place.
This video is an attempt to discuss following questions:
A. What is clubbing of income.
B. What is the effect of clubbing.
C. Clubbing in terms of income of spouse, income of minor and other specified circumstances.
D. Dealing with queries pertaining to clubbing.
Considering the discussion held the assessee should ensure that transfer made by him is out of the ambit of clubbing to implement a correct tax planning.
Valuable comments of viewers are most welcome.
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