Under which sections of the Income-tax Act, 2025 is the income of other persons included in the…

The clubbing provisions, under which the income of other persons (such as the spouse or minor child, or income from revocable transfers and transfers of income without transfer of assets) is included in the assessee's total income, are in Chapter V, sections 96 to 100 of the Income-tax Act, 2025. Sections 92 to 95 deal with income from other sources, sections 108 to 121 (Chapter VII) with set off and carry forward of losses, and sections 122 to 154 (Chapter VIII) with deductions in computing total income. (Formerly sections 60 to 65 of the 1961 Act.)