Year: 2023

Set off of loss under the same head of income (sec70) is a provision of

Clubbing of negative income Clubbing of negative income is a tax concept where the losses

Income from the accretion to assets is the income that is generated by the increase

Income of minor child (Section 64(1)) refers to the income of a minor child that

Section 64(1) of the Income Tax Act, 1961 deals with the clubbing of income from

Income of spouse from a concern in which the taxpayer has a substantial interest (Section

Substantial interest is a term that is used in income tax law to refer to

When both husband and wife have a substantial interest in a concern means that both

Clubbing of income is a provision in the Income Tax Act, 1961 that allows the

Remuneration of spouse (Section 64(1)) is a provision of the Income Tax Act, 1961 that