https://www.taxtmi.com/acts?id=50180 An Explanation to section 222(1) provides that property transferred, directly or indirectly, on or after 1 June 1973 by an assessee to the assessee's spouse, minor child, son's wife or son's minor child otherwise than for adequate consideration, and held in the name of those persons, shall be included in the assessee's movable or immovable property for recovery of tax arrears; property so transferred to a minor remains so included for arrears attributable to periods before the minor attains majority. en-us Wed, 05 Mar 2025 14:25:44 +0530 Wed, 05 Mar 2025 14:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50180 An Explanation to section 222(1) provides that property transferred, directly or indirectly, on or after 1 June 1973 by an assessee to the assessee's spouse, minor child, son's wife or son's minor child otherwise than for adequate consideration, and held in the name of those persons, shall be included in the assessee's movable or immovable property for recovery of tax arrears; property so transferred to a minor remains so included for arrears attributable to periods before the minor attains majority. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 14:25:44 +0530 https://www.taxtmi.com/acts?id=50180