https://www.taxtmi.com/acts?id=49096 Definitions establish that transfer includes settlements, trusts, covenants, agreements or arrangements. A revocable transfer exists where the instrument permits direct or indirect re-transfer of income or assets to the transferor, or where the transferor can directly or indirectly re-assume power over any part of the income or assets, thereby qualifying such transfers for income-attribution under the relevant provisions. en-us Fri, 14 Feb 2025 16:49:29 +0530 Fri, 14 Feb 2025 16:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49096 Definitions establish that transfer includes settlements, trusts, covenants, agreements or arrangements. A revocable transfer exists where the instrument permits direct or indirect re-transfer of income or assets to the transferor, or where the transferor can directly or indirectly re-assume power over any part of the income or assets, thereby qualifying such transfers for income-attribution under the relevant provisions. Act-Rules Bills Fri, 14 Feb 2025 16:49:29 +0530 https://www.taxtmi.com/acts?id=49096