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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>Revocable transfer: transferor's income included if transfer allows re-transfer or re-assumption of control.</h1> A transfer is deemed revocable where it allows re-transfer of any part of the income or assets to the transferor, or grants the transferor a right to re-assume power over any part of the income or assets during the lifetime of the beneficiary or transferee; 'transfer' includes settlements, trusts, covenants, agreements or arrangements and this concept governs inclusion of such income under the clubbing rules.

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