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Clubbing of income in India explained - spouse, minor child and HUF tax rules, Section 99

Clubbing of Income in India (2026): Spouse, Minor Child, HUF Rules & Section 99 Explained

04/11/2026 by Rohan Mehta

Clubbing of income explained: how spouse, minor child and HUF income is added to your return, the Rs 1,500 exemption, and Section 99 rules in 2026.

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Categories Income Tax Tags clubbing of income, gift tax india, HUF income tax, minor child income tax, section 64 clubbing, section 99 income tax act, spouse gift tax Leave a comment

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