Section mapper · Other income, gifts and clubbing
Section 64 of the Income-tax Act, 1961 is now
section 99 of the Income-tax Act, 2025
Clubbing — when your spouse’s or child’s income is taxed as yours.
- Was
s.64, Income-tax Act, 1961 (repealed)- Is now
s.99(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 99(1) carries the same three situations: income to a spouse from a concern you have a substantial interest in, income from assets transferred to a spouse or son’s wife without adequate consideration, and a minor child’s income. The ₹1,500 relief for the minor child now sits in Schedule III (Table: Sl. No. 17).
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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