Clubbing of income - whether assessees are resorting to avoidance of tax by getting divorces so as to defeat the provisions of section 64

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....ivorces so as to defeat the provisions of section 64 of the Income-tax Act 1961 or S.4 of the Wealth Tax Act. With a view to have an idea of the magnitude of the tax avoidance it is considered necessary that some basic information may be collected. The Income-tax Officers may be asked to report to you the cases which they have noticed already giving the information in respect of each case with nam....