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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 applies where an otherwise irrevocable transfer becomes revocable or the transferor retains benefit, affecting taxable income.</h1> Section 62 treats transfers as not revocable during the beneficiary's lifetime or for a limited historical period, provided the transferor derives no direct or indirect benefit; clubbing of income into the transferor's hands arises when the power to revoke or equivalent ability to benefit emerges, irrespective of actual revocation.

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