Clubbing of income applies when a member transfers property to the HUF; income taxed in the transferor's hands until partition.

Clubbing of income applies where a member transfers property to the HUF without adequate consideration or converts it into joint family property; income from such property is included in the transferor's taxable income while the property remains undivided. After partition and distribution, income derived from that property by the transferor's spouse is to be clubbed with and taxed in the hands of the transferor.

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