Income Tax Law and Practice, B.Com (Hons)
Clubbing of income
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 7in the study order: adds 6 marks to a 90-mark paper6/8papers it came in, 2017 to 2025, 2 of them only as the OR choice
6.5marks on average when it comes
11most marks it has carried in one paper
Numerical 28%Theory 72%of its marks over all papers
Where it appeared one per sitting
December 2025Q5 in this paperDecember 2024Q5 in this paper
2022, older paperQ1, CBCS syllabus
2020, older paperQ6, CBCS syllabus
2018, older paperQ5, CBCS syllabus
2017, older paperQ5, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Clubbing of a minor child's income under section 64(1A), with a computation for X, Mrs. X and their child (as set, 1961 Act, AY 2022-23)5 marksQuestion 1 (d), December 2022 older paper
- Income of a minor child from her own talent, and clubbing under section 64(1A) (as set, 1961 Act, AY 2020-21)6.875 marksQuestion 6 (a), November–December 2020, online older paper
- Clubbing of a minor child's income under section 64(1A) (as set, 1961 Act, AY 2018-19)6 marksQuestion 5 (a), November–December 2018 older paper
- Philip John Plasket Thomas v. CIT: clubbing needs a spouse at the time of transfer (as set, 1961 Act, AY 2018-19)5 marksQuestion 5 (b), November–December 2018 older paper
- Clubbing of a minor child's income under section 64(1A) (as set, 1961 Act, AY 2017-18)5 marksQuestion 5 (b), November–December 2017 older paper
See the whole order.Every topic of Income Tax Law and Practice ranked by what it adds, with the OR choices accounted for.
Study order