A person transfers an income-producing asset without adequate consideration. Which transferee can trigger clubbing of the asset income under section 99(1)(b) of the Income-tax Act, 2025?

Section 99(1)(b) of the Income-tax Act, 2025 includes in an individual’s income the income from assets transferred, without adequate consideration, to his or her son’s wife. A transfer to a son-in-law or to an adult son or daughter is not covered by the clubbing provisions.