Which sections of the Income-tax Act, 2025 comprise Chapter V, dealing with income of other persons…

Chapter V of the Income-tax Act, 2025, headed Income of other persons included in total income of assessee, comprises "Sections 96 to 100". They cover transfer of income without transfer of assets (section 96), revocable transfers (sections 97 and 98), income of spouse, minor child and others (section 99) and liability of the person in whose name the asset stands (section 100); Chapter VI begins with section 101. These correspond to sections 60 to 65 of the repealed Income-tax Act, 1961.