CA/CMA Final Direct Tax Revision | Clubbing of Income | May, Sep 2026, Jan 2027 | Yeshas Academy

Clubbing of Income may be a small chapter… but in CA Final, even one 5–6 mark question matters. So let’s not skip it — let’s master it. 💪

This video gives you a complete, simplified and exam-ready revision of Clubbing of Income with shortcuts, logic and key triggers you must remember in the exam.

🔎 What’s Covered in This Session?
✅ Section 64 – Clubbing applicable only to Individuals

• Transfer of asset to Spouse (adequate consideration & separation exceptions)
• Indirect transfers
• Substantial interest (Control + Not linked to qualification – “CN” shortcut)
• Husband & wife both having substantial interest
• Transfer to Son’s Wife
• Transfer to HUF (Section 64(2))
• Minor Child income (Section 64(1A))

Higher income parent rule
Exceptions: Disabled child & Skill income (SIM income)
Section 10(32) exemption – ₹1,500 per child (Not available in default regime)
Deemed ownership under House Property

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Видео CA/CMA Final Direct Tax Revision | Clubbing of Income | May, Sep 2026, Jan 2027 | Yeshas Academy канала Yeshas Academy