Authorised IT Filing Platform by Indian Income Tax Department
4.8 ★★★★★ Excellence since 2016
4.8 ★★★★★ Excellence since 2016Have RSUs, ESOPs, ESPPs or overseas assets?
NRIs, returning Indians and individuals with foreign investments or bank accounts — get expert help from EZTax.
Get Expert Assistance
Home > Income Tax Act 2025 > Chapter V Last Updated: Apr 25th 2026
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".
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Transfer of income without transfer of assets. | Section-96 |
| 2 | Chargeability of income in transfer of assets. | Section-97 |
| 3 | "Transfer" and "revocable transfer" defined. | Section-98 |
| 4 | Income of individual to include income of spouse, minor child, etc. | Section-99 |
| 5 | Liability of person in respect of income included in income of another person. | Section-100 |
Quickly find the corresponding section under the new Income Tax Act, 2025.
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.