International Research Journal of Commerce , Arts and Science
( Online- ISSN 2319 - 9202 ) New DOI : 10.32804/CASIRJ
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CLUBBING OF INCOME UNDER INCOME TAX ACT, 1961
1 Author(s): DR RACHNA GARG
Vol - 8, Issue- 11 , Page(s) : 367 - 369 (2017 ) DOI : https://doi.org/10.32804/CASIRJ
The nature of majority of the tax payers is to pay minimum tax and for this purpose they enter into various transactions, that’s why the income tax act introduced provisions related to clubbing of income to curb such practice of tax evasion on income and to levy tax on such income on the person to whom such income actually belongs.