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 ("Income of other persons, included in total income of assessee") comprises sections 96 to 100: transfer of income without transfer of assets (section 96), chargeability of income from revocable transfers of assets (sections 97 and 98), inclusion of the income of spouse, minor child, etc. (section 99) and liability of the person in respect of income so included (section 100). Sections 92 to 95 deal with income from other sources and sections 67 to 91 with capital gains, so the other options are wrong. (These provisions were formerly sections 60 to 65 of the 1961 Act.)