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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Irrevocable transfer treatment: income excluded from attribution until revocation power arises, then charged to transferor.</h1> Section 62 excludes from section 61 transfers that are irrevocable during the beneficiary's or transferee's lifetime, and certain transfers made before the specified date not revocable for a defined period, provided the transferor derives no direct or indirect benefit; however, if the power to revoke subsequently arises all income from the transfer is chargeable to the transferor and included in his total income when that power materialises.

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