Liability of person in respect of income included in the income of another person.
#IncomeTaxAct1961, #Section65, #liability, #income, #rules, #sections, #law Chapter V (Sections 60 to 65) of the Income Tax Act 1961 deals with the provisions related to the Income of other persons included in the assessee’s total income. Section 65 of IT Act 1961-2020 provides for the Liability of a person in respect of income included in the income of another person. The amended provision of section 65 is effective for the states financial year 2020-21 relevant to the asses