https://www.taxtmi.com/acts?id=51629 Definitions of transfer and revocable transfer govern attribution for the purposes of sections 96, 97 and this provision. "Transfer" includes any settlement, trust, covenant, agreement or arrangement. A transfer is revocable where it contains a provision for direct or indirect re transfer of income or assets to the transferor, or where it gives the transferor any right to re assume power, directly or indirectly, over any part of the income or assets. en-us Wed, 13 Aug 2025 19:10:56 +0530 Tue, 26 Aug 2025 15:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51629 Definitions of transfer and revocable transfer govern attribution for the purposes of sections 96, 97 and this provision. "Transfer" includes any settlement, trust, covenant, agreement or arrangement. A transfer is revocable where it contains a provision for direct or indirect re transfer of income or assets to the transferor, or where it gives the transferor any right to re assume power, directly or indirectly, over any part of the income or assets. Act-Rules Income Tax Wed, 13 Aug 2025 19:10:56 +0530 https://www.taxtmi.com/acts?id=51629