Income of Other Persons included in our Income. Clubbing of India In India, There are certain cases when the income of other persons has to be included in our income & we need to pay tax on the same We all must be wondering how is this possible? Why is this done? Well, The Income Tax Act says so!. In this article you can find complete details for Clubbing of Income Like -Income from Revocable Transfer of Assets, Income from Assets Transferred to Spouse, Income from Assets transferred to son’s wife, Clubbing of income of a minor child. Now you can scroll down below and check complete details for Income of Other Persons included in our Income.