https://www.taxtmi.com/manuals?id=1288 Diversion of income by overriding title applies where a legal obligation diverts income at source before it reaches the assessee, so the amount is not included in the assessee's income. If income is first received and later paid to another person in discharge of an obligation, it is only application of income, and the amount remains taxable in the hands of the recipient of the income. en-us Fri, 16 Oct 2015 17:47:00 +0530 Fri, 26 Jun 2026 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1288 Diversion of income by overriding title applies where a legal obligation diverts income at source before it reaches the assessee, so the amount is not included in the assessee's income. If income is first received and later paid to another person in discharge of an obligation, it is only application of income, and the amount remains taxable in the hands of the recipient of the income. Manuals Income Tax Fri, 16 Oct 2015 17:47:00 +0530 https://www.taxtmi.com/manuals?id=1288