Hp clubbing itr2 sheet

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WHEN HP RENTAL INCOME RECD BY WIFE IS CLUBED WITH THAT OF HUSBAND ,DO WE NEED OT FILL SCHEDULE SPI (INCOME OF SPECIFIED PERSONS ) IN ITR 2 ?

DO WE NEED TO FILL NAME OF PERSON WHOSE INCOME IS INCLUDED,PAN,RELATION,NATURE OF INCOME AND AMOUNT ?

THE HP INCOME WOULD BE DISCLOSED IN HP SCHEDULE.WHAT ABOUT CLUBBING?

THANKS IN ADV

Replies (2)
Section - 64, Income-tax Act, 1961-2017



Income of individual to include income of spouse, minor child, etc.

64. (1) (iv) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly (subject to the provisions of clause (i) of section 27) to the spouse of such individual from assets transferred directly or indirectly to the spouse by such individual otherwise than for adequate consideration or in connection with an agreement to live apart .

I  know it is clubbed.but where do i show it the returns of the husband.House property schedule will be filled up showing income from house property.

In ITR2 , would schedule of SPI(SPECIFIED PERSON'S INCOME ) also be filled up?would that  Schedule denote clubbing?


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