I have transferred property to my major son and he is earning rent from it .
Will it count under clubbing of income
Himanshu Garg 03 May 2025
I have transferred property to my major son and he is earning rent from it .
Will it count under clubbing of income
R.K Nanda (Advocate) 03 May 2025
Clubbing of which income?
kavksatyanarayana (subregistrar/supdt.(retired)) 03 May 2025
Either rent income or any other income?
Himanshu Garg 03 May 2025
Rental income
Dr. J C Vashista (Advocate ) 04 May 2025
Of Course it is income from house property and subject to tax.
T. Kalaiselvan, Advocate (Advocate) 05 May 2025
If you have transferred this immovable property to your son by a registered deed then he is liable to pay the income tax out of the revenue derived from this property as applicable.
Vishesh K Sapra (Advocate Supreme Court (888-215-3399)) 05 May 2025
Hi,
No, clubbing of income provisions do not apply when you transfer property to your major son. As per Sections 60 to 64 of the Income Tax Act, clubbing rules are designed to prevent tax avoidance through transfers to a spouse, minor child, or daughter-in-law without adequate consideration. However, income earned by a major child from assets legally transferred to them is taxable in their own hands, not yours. Therefore, your son’s rental income from the property you transferred is not clubbed with your income.   
For further assistance on this matter, please feel free to contact me at adv.vishesh@icloud.com.
Anna Joy 07 May 2025
Originally posted by : Crazy Cattle 3D Himanshu Garg | ||
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I have transferred property to my major son and he is earning rent from it . Will it count under clubbing of income |
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No, clubbing of income does not apply when property is transferred to a major son; the rental income will be taxed in the son's hands. This is because Section 64 of the Income Tax Act covers transfers to a spouse or minor child, not a major child.