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Home > Income Tax Act 2025 > Chapter V Last Updated: Oct 08th 2025

Chapter V : Income Of Other Persons Included In Total Income Of Assessee

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter V" is related to "Income Of Other Persons Included In Total Income Of Assessee".

New Income Tax Act 2025 Portal

1. "Chapter V" as per act

List of new section codes and a short description of each section.

SectionDescription of SectionSection Details
1Transfer of income without transfer of assets.Section-96
2Chargeability of income in transfer of assets.Section-97
3"Transfer" and "revocable transfer" defined.Section-98
4Income of individual to include income of spouse, minor child, etc.Section-99
5Liability of person in respect of income included in income of another person.Section-100

2. Help and useful links for "Chapter V"

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.