Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 96] [Entire Act] Union of India - Subsection Section 96(b) in The Income Tax Act, 2025 (b)where there is no transfer of assets from which such income arises,shall be chargeable to income-tax as the income of the transferor and shall be included in his total income.
