Income Tax Law and Practice, B.Com (Programme)
Clubbing of income
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 8in the study order: adds 3 marks to a 90-mark paper6/9papers it came in, 2016 to 2025, 4 of them only as the OR choice
5.5marks on average when it comes
6most marks it has carried in one paper
Numerical 12%Theory 88%of its marks over all papers
Where it appeared one per sitting
December 2025Q5 in this paperDecember 2024Q4 in this paper
2022, older paperQ5, CBCS syllabus
2019, older paperQ5, CBCS syllabus
2018, older paperQ5, CBCS syllabus
2017, older paperQ4, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Short note: clubbing of a minor child's income (as set, 1961 Act, AY 2022-23)5.5 marksQuestion 5 (b), December 2022 older paper
- Clubbing of a minor child's income under section 64(1A): a minor who sings at concerts (as set, 1961 Act, AY 2019-20)4 marksQuestion 5 OR (b), November–December 2019 older paper
- Clubbing of a minor child's income with the parent's income (as set, 1961 Act, AY 2018-19)6 marksQuestion 5 OR (a), November–December 2018 older paper
- Clubbing of the income of a spouse and a minor child (as set, 1961 Act, AY 2017-18)6 marksQuestion 4 OR (a), 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