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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>Clubbing of income rules require inclusion of specified family-member income in an individual's tax base, with allocation and computation rules.</h1> Clause 99 requires inclusion in an individual's total income of specified income of the spouse, son's wife, and minor child where such income arises directly or indirectly for the individual's benefit, sets exclusions for minor's own manual or skill-based earnings and certain disabilities, prescribes a proportional formula for income from investments made by the spouse or son's wife in businesses or firms, treats conversion of separate property into family property as a deemed transfer with specified partition consequences, and defines allocation, permanence of inclusion, 'substantial interest,' 'property,' and that 'income' includes loss.

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