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