65. Where, by reason of the provisions contained in this Chapter or in clause (i) of section 27, the income from any asset or from membership in a firm of […]
64. (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly— (i) [Omitted by the Finance Act, 1992, w.e.f. […]
63. For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer shall be deemed to be revocable if— (i) it contains any provision for […]
60. All income arising to any person by virtue of a transfer whether revocable or not and whether effected before or after the commencement of this Act shall, where there […]