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Home > Income Tax Act 2025 > Chapter V Last Updated: Apr 25th 2026

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".

1. "Chapter V" as per act

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

1961 → 2025

Income Tax Act Section Code Mapper

Quickly find the corresponding section under the new Income Tax Act, 2025.

Examples:80C → 123 • 192 → 392(1–8)

2. Help and useful links for "Chapter V"

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

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Income Tax Act 2025 Portal

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NRI Income Tax Help Center

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Income Tax Help Center

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.