Section 64 of the Income Tax Act

Income-tax Act, 2025: s.99

Section 64 of the Income-tax Act, 1961 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.

The decision most relied on for Section 64 is Anil Ratanlal Bohra v. ACIT ITAT Pune (148 Taxmann.com 15), cited in 4 of the 83 judgments on BharatTax that turn on this section.

Leading authorities on Section 64

Anil Ratanlal Bohra v. ACIT ITAT Pune
148 Taxmann.com 15 · 2023 · Reported
4
citing judgments

Judgments on Section 64

Mis. Chowringhee Sales Bureau (P) Ltd vs. C.I.T. West Bengal

CIVIL APPEAL No. 168/1969Supreme Court10 Oct 1972

Bench: 3 Judges

Section 4Section 66

Sardar Baldev Singh vs. Commissioner of Income-Tax, Delhi & Ajmer

CIVIL APPEAL No. 317/1955Supreme Court02 Sept 1960

Bench: 5 Judges

Section 23A

Rai Bahadur Seth Teomal vs. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax

CIVIL APPEAL No. 384/1957Supreme Court02 Mar 1959

Bench: 3 Judges