Normally, a person is taxed in respect of income earned by him only. However, in certain special cases income of another person is included (i.e. clubbed) in the taxable income of the taxpayer and in such a case he will be liable to pay tax in respect of his income (if any) as well income of another person too. The situation in which the income of another person is included in the income of the taxpayer is called clubbing of income. E.g., the Income of a minor child is clubbed with the income of his/her parent. Section 60 to 64 contains various provisions relating to clubbing of income.
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