Clubbing or s27(i)?

In the hands of husband as per sec 64 but i dont know the subclause

If house is transferred to son without consideration then rent is taxable in hands of husband.

y wont 27(i) apply when the husband transfers to wife w/o consideration in the first instance?

Sec 27 shall apply in case of house property..that is Husband shall be considered deemed owner of such property and accrual of rent income shall be clubbed in his hands.

ICAI answered the question in PM applying sec 64 and the answer is income is taxable in the hands of son and not the father. idk how?!

As per Section 64(1)(iv) Income from assets transferred directly or indirectly to the spouse without adequate consideration is Chargeable to Individual transferring the asset. Also As per Section 27(i) If an individual transfers any house property to his or her spouse/ minor child otherwise than for adequate consideration, the transferor in that case is deemed to be the owner of the house property so transferred. As you can see, the act nowhere taxes Income from House Property Transferred to Major Son without consideration in hands of transferor. Hence in your question, the Income is taxable in hands of son.

Income is taxable in hands of son if he is major or in hands husband if he is minor. It depends on the majority of son.

Gift given to major son doesn'

Gift given to major son doesn't attract clubbing provision. So the renyal income is taxable in hands of son.

but y wont s 27 apply is my doubt

section 27(i) meant to decide ownership of property

so u say the owner is still the father but income is taxable in hands of son?

Sec 27 attracts if property transferred to minor son without consideration.

pls refer clause (vii) & (viii) of sub section 1 of section 64. it states any person. any person includes major son also... correct me if iam wrong