Analysis of Clubbing of Incomes & Deemed Incomes (Aggregation of Income)

In the present paper an attempt has been made to throw light on the provisions of clubbing of income tax in India. The paper briefly analyses the issues relating Aggregation of income. Researcher concludes that their is still a need to bring more reforms in the present provisions of clubbing by making simple provisions, and simplify overall tax procedure so that people could be encouraged for compliance of tax laws.