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of <h1>Section 64(1)(iv) Exceptions: Clubbing Provisions Not Applicable for Specific Spousal Asset Transfers Under Certain Conditions</h1> The clubbing provisions of section 64(1)(iv) do not apply in certain situations regarding income from assets transferred to a spouse. These exceptions include transfers made for adequate consideration, transfers related to an agreement to live apart, transfers made before marriage (as the spousal relationship must exist at both the time of transfer and income accrual), and instances where the transferee is not the transferor's spouse at the time of income accrual.
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