Section 64(1A) of the Income Tax Act
Income-tax Act, 2025: s.99
Section 64(1A) falls under section 64 of the Income-tax Act, 1961, which corresponds to section 99 (Income of individual to include income of spouse, minor child, etc) of the Income-tax Act, 2025.
Read section 99 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
43 judgments on BharatTax turn on Section 64(1A).
