The Statutory Brief

IT Act 1961 → 2025 / Section 64

Other sources

Section 64 → Section 99

Clubbing of income of spouse, minor child and son's wife

Section 64 of the old Income-tax Act, 1961 · new section 99 under the Income-tax Act, 2025

New reference Section 99 (60 → 96)

Income-tax Act, 1961Section 64

  • Spouse's remuneration from concern with substantial interest clubbed (skill exception)
  • Income from assets transferred to spouse/son's wife without adequate consideration
  • Minor child's income clubbed (own work/skill and disabled child excepted)

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 99 (60 → 96)

  • Same clubbing rules, now section 99
  • Disability exception refers to section 154 (old 80U)
  • Revocable/no-asset transfers (old 60–63) from section 96

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Renumbered; clubbing triggers unchanged.

Practice notes

  • The small exemption for a minor's clubbed income (old 10(32)) moved to the Schedules; check the current entry.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is the clubbing section in the new Income Tax Act 2025?

Section 99 (old 64): income of spouse, minor child and son's wife in specified cases.

What is section 64 called in the new Income-tax Act, 2025?

Section 64 of the Income-tax Act, 1961 corresponds to Section 99 (60 → 96) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 64 under the new Income Tax Act?

Renumbered; clubbing triggers unchanged.

Is section 64 still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 64 of the 1961 Act. Section 99 (60 → 96) of the 2025 Act applies from tax year 2026-27.

Related sections

56→92Income from other sources, including taxable gifts (old 56(2)(x))6→6Residential status of individuals: resident, non-resident, deemed resident80DD→127Deduction for maintenance or medical treatment of a dependant with disability