| (a) | - | of an individual, there shall be included, as belonging to that individual, the value of assets which on the valuation date are held-] |
| 66[(i) | - | by the spouse of such individual to whom such assets have been transferred by the individual, directly or indirectly, otherwise than for adequate consideration or in connection with an agreement to live apart, or |
| (ii) | - | by a minor child, not being 67[a minor child suffering from any disability of the nature specified in section 80U of the Income-tax Act or] a married daughter, of such individual, 68[***] or |
| (iii) | - | Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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