Section-96 : Transfer of income without transfer of assets

Learn to understand the section-96 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-96 as per act

All income arising to any person by virtue of transfer,––

whether revocable or not, and whether effected before or after the commencement of this Act; and
where there is no transfer of assets from which such income arises, shall be chargeable to income-tax as the income of the transferor and shall be included in his total income.

2. Help and useful links for Section-96

Income Tax Help Center
Income Tax Act 2025 Home
Clubbing of Income – All you need to know
Clubbing of Income | Frequent Questions
Self Service (DIY) Income Tax Filing made Easy

How to get help from EZTax.in

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.