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of <h1>Tax Liability When Your Income Is Included in Another Person's Total Income Under Clause 100</h1> The Income Tax Bill, 2025's Clause 100 establishes tax liability for individuals whose income is included in another person's total income. The provision covers three scenarios: liability of the named person who owns the asset, joint and several liability for jointly-held assets, and application of Chapter XIX-D for recovery procedures. This clause overrides contrary laws to ensure uniform application. Compared to Section 65 of the Income Tax Act, 1961, Clause 100 maintains similar principles while providing greater structural clarity and updated procedural references. The provision aims to prevent tax avoidance by ensuring taxation aligns with economic realities and benefits derived from income.
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