Section 64 → Section 84
Income of individual to include income of spouse, minor child, etc.
Quick Answer
Section 64 of the Income Tax Act, 1961 (Income of individual to include income of spouse, minor child, etc.) corresponds to Section 84 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 64
Provision Summary
Clubs the income of a spouse (from assets transferred without adequate consideration) and minor children into the income of the parent/transferor.
Sec 84
Provision Summary
Retained. The minor child income exemption of Rs. 1,500 remains applicable per child.
Key Changes & Highlights
- System alerts when minor's PAN shows significant investments unmatched by parent's ITR.
Related Sections
Frequently Asked Questions
What does Section 64 of the Income Tax Act 1961 deal with?
Section 64 (Income of individual to include income of spouse, minor child, etc.) Clubs the income of a spouse (from assets transferred without adequate consideration) and minor children into the income of the parent/transferor.
What is the new section number for Section 64 under the Direct Tax Code 2025?
Section 64 of the ITA 1961 maps to Section 84 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 64 under the new tax code?
Section 64 is marked as "Retained" with status "Active". Impact: High - Affects family tax planning strategies.
What are the key changes to Section 64 under DTC 2025?
System alerts when minor's PAN shows significant investments unmatched by parent's ITR.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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