https://www.taxtmi.com/manuals?id=4151 A revocable transfer occurs where the transferor retains control or a right over the asset or its income; income from assets subject to such transfers is taxed in the hands of the transferor. Transfers that are not revocable during the beneficiary's life or during the transferee's lifetime are excluded from this attribution rule. en-us Mon, 25 Dec 2023 16:24:00 +0530 Thu, 11 Jan 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4151 A revocable transfer occurs where the transferor retains control or a right over the asset or its income; income from assets subject to such transfers is taxed in the hands of the transferor. Transfers that are not revocable during the beneficiary's life or during the transferee's lifetime are excluded from this attribution rule. Manuals Income Tax Mon, 25 Dec 2023 16:24:00 +0530 https://www.taxtmi.com/manuals?id=4151