Chapter V of the Income-tax Act, 2025 runs from section 96 to section 100 and covers income of other persons included in total income. Its 5 sections replace 6 sections of the Income-tax Act, 1961. This guide gives the complete section-by-section mapping between the two Acts.
What Chapter V covers
Chapter V is the clubbing chapter. It brings into your total income what you have tried to divert — income transferred without transferring the asset, revocable transfers, and income of a spouse or minor child.
Chapter V contains 5 sections (sections 96 to 100). Between them they carry forward the substance of 6 sections of the Income-tax Act, 1961.
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What changed in Chapter V
- Sections 61 and 62 of the 1961 Act are merged into section 97, covering chargeability where assets are transferred.
- Section 99 carries section 64 — the spouse, minor child and son's-wife clubbing rules.
- Section 100 carries section 65, which makes the transferee liable for tax on income clubbed in another person's hands.
Chapter V: complete section mapping (2025 → 1961)
Every section of Chapter V is listed below with the section or sections of the Income-tax Act, 1961 that it corresponds to. Where a section is marked as read with a Schedule, the operative detail sits in that Schedule rather than in the section itself.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 96 | Transfer of income without transfer of assets | 60 |
| 97 | Chargeability of income in transfer of assets | 61, 62 |
| 98 | “Transfer” and “revocable transfer” defined | 63 |
| 99 | Income of individual to include income of spouse, minor child, etc | 64 |
| 100 | Liability of person in respect of income included in income of another person | 65 |
How to use this mapping
- Working on a year up to 2025-26? Use the 1961 section in the right-hand column. The old Act governs those years under section 536.
- Working on tax year 2026-27 onwards? Use the new section number in the left-hand column, and read the section text rather than assuming the old provision was copied verbatim.
- Drafting a reply or an appeal? Cite the section that applies to the year in dispute, not the section in force when you are writing.
- Updating templates and software? Sections that merged — shown where one new section maps to several old ones — need the most attention, because a single new provision now carries what were separate conditions.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.