§ 100
Chapter V — Income Of Other Persons Included In Total Income Of Assessee
Liability of person in respect of income included in income of another person
Income-tax Act, 2025
Business owners should be aware that if someone else's income is included in their total income, the original owner of that income may be liable to pay the tax on it. This can happen with income from assets or firm memberships.
- The liable person will receive a notice of demand from the Assessing Officer.
📜 Official text of the section +
100. Where, income of a person, other than the assessee, arising from any
asset, or income from membership of a firm, is included in the total income of
the assessee under this Chapter or under section 25(a), then, irrespective of anything
to the contrary contained in any other law in force,—
( a) such person, in whose name such asset stands, or who is a member of the
firm, shall be liable to pay, that portion of the tax levied on the assessee
which is attributable to the income so included, upon service of notice
of demand by the Assessing Officer in this behalf;
( b) where any such asset is held jointly by more than one person, they shall
be jointly and severally liable to pay such tax; and
( c) the provisions of Chapter XIX-D shall apply accordingly.
CHAPTER VI
AGGREGATION OF INCOME
Total income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.