The following are provisions for clubbing of income:

(i) Transfer of Income without transfer of assets (Section 60)

Income in this case is clubbed in the hands of transferor always.

(ii) Remuneration to spouse

Remuneration received by spouse from a concern in which individual has
Substantial Interest (atleast 20% voting power or share in profits along with
relatives) will be clubbed in the hands of that spouse who has Substantial
interest.
If both the spouses have Substantial Interest then, remuneration would be
clubbed in the hands of spouse whose total income excluding remuneration is
greater Income will not be clubbed where the remuneration is reasonable, as
per the knowledge, xperience etc.

(iii) Clubbing provisions relating to spouse or sons wife

Income from asset transferred for inadequate consideration to spouse/sons
wife/third person (for the benefit of spouse or sons wife) to be clubbed in the
hands of transferor
Relationship must exists both at the time of transfer of assets and at the time
when income accrues.
Clubbing of income would not be done in case of transfer of an asset without
adequate consideration to spouse if transfer is in an agreement to live apart.

(iv) Minors child Income

If marriage of parent subsists then Minors income is to be clubbed in the hands
of that parent whose income excluding minors income is greater.
If marriage of parent does not subsist: Minors income to be clubbed in the
hands of that parent who maintains the minor child during relevant previous
year.
Clubbing provisions do not apply if minor is disabled or minor is earning
income by way of skill, knowledge etc.
Exemption upto `1500 is allowed to parent in whose income minors income is
clubbed.

(v) Revocable transfer of asset

Income from revocable transfer of asset is to be clubbed in the hands of
transferor.

(vi) Income from self acquired property converted to HUF property

Income from an asset transferred by member to HUF will be taxable in the
hands of the Member only. On partition, members share and spouses share in
property would be taxable.