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    <title>Clubbing of income - whether assessees are resorting to avoidance of tax by getting divorces so as to defeat the provisions of section 64</title>
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    <description>The Board directed income-tax officers to identify and report cases where divorces appear contrived to evade clubbing of income rules (including section 64 and S.4 of the Wealth Tax Act), providing case particulars and three specific data points: number of suspected cases, nature of evidence of tax-motivated divorce, and approximate first-year tax effect covering income-tax and wealth-tax.</description>
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    <pubDate>Fri, 24 Aug 1973 00:00:00 +0530</pubDate>
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      <title>Clubbing of income - whether assessees are resorting to avoidance of tax by getting divorces so as to defeat the provisions of section 64</title>
      <link>https://www.taxtmi.com/circulars?id=10085</link>
      <description>The Board directed income-tax officers to identify and report cases where divorces appear contrived to evade clubbing of income rules (including section 64 and S.4 of the Wealth Tax Act), providing case particulars and three specific data points: number of suspected cases, nature of evidence of tax-motivated divorce, and approximate first-year tax effect covering income-tax and wealth-tax.</description>
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      <pubDate>Fri, 24 Aug 1973 00:00:00 +0530</pubDate>
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