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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 64
Under the Income Tax Act, 1961, Section 64 governs 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.
From 1st April 2026, the same subject sits at Section 84 of the Income-tax Act, 2025 — retained and renumbered as Section 84 of the Income-tax Act, 2025. Retained. The minor child income exemption of Rs. 1,500 remains applicable per child.
For Section 64, the practical impact is rated High. Affects family tax planning strategies.
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 is Section 64 of the Income Tax Act, 1961 about?
Section 64 of the Income Tax Act, 1961 covers 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.
Which section replaces Section 64 in the Income-tax Act, 2025?
Section 64 of the Income Tax Act, 1961 maps to Section 84 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The minor child income exemption of Rs. 1,500 remains applicable per child.
What is the impact of the change to Section 64 under the new tax code?
The transition impact for Section 64 is rated High. Affects family tax planning strategies.
What should I watch out for when Section 64 moves to the 2025 code?
System alerts when minor's PAN shows significant investments unmatched by parent's ITR. These points are specific to Section 64 (Income of individual to include income of spouse, minor child, etc.).
Disclaimer: This mapping of Section 64 (Income of individual to include income of spouse, minor child, etc.) to Section 84 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 64 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 64?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?