When does income get clubbed with a spouse's income under Section 64?

If a spouse gifts money or an asset without adequate consideration, any income earned from that asset (interest, rent, capital gains) is clubbed with the giver's income and taxed in their hands — not the recipient's — for as long as the asset is held.

Does clubbing apply if Housewives invests gifted money and reinvests the returns?

The first-level income from the gifted asset is clubbed, but income earned by reinvesting that already-clubbed income (income on income) is not clubbed further and is taxed in the recipient's own hands going forward.

Updated 13 Oct 2026

Clubbing of Income Rules for Housewives

Income from assets gifted by a spouse gets clubbed with the giver's income under Section 64. with CA-reviewed accuracy and on-time e-verification.

Quick answer

Income from assets gifted to a spouse without consideration is clubbed with the giver's income under Section 64 — Indus Tax checks your specific situation before filing to avoid a clubbing-related notice.

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