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The Punjab and Haryana High Court, while dealing with the case Payal Meehta v. Sanjay Sarin, 2016 by its judgment and order dated 27.01.2016 referred the matter to the Law Commission of India for consideration as to whether the provisions of Section 64(1A) of the Income Tax Act, 1961 require an amendment to provide for exemption from clubbing of minors income accruing by way of interest on...