What is Clubbing of Income in Income Tax?

Every person is liable to pay tax on his income not on every receipt. It is the duty of the every person to pay tax otherwise he is liable for the penalty and imprisonment. In every country, person tries to non-disclose his income for the prevention to pay the tax. It is the major crime for non-payment of tax. person is liable to pay tax which is belong to his income not belong to other person. Tax rates may be progressive, regressive, or proportional. tax is imposed on different person according to their slab rates.

What is Clubbing of Income in Income Tax?
Normally, person is liable to pay tax which is belong to his income not belong to other person. But sometimes, provision arises in such a way that other person is liable to pay tax which is belong to other person because for the prevention of tax he/she distributes his income to his relatives and friends. But it is the duty of the income department is that to club (joint) the income and imposes tax on his total income.
                         

 For example: ram (transferor) transfer own income to sham (transferee) but no transfer his assets and he earned Rs.20000/- per month. For the prevention of tax he transfers his income to his relatives and friends. But this income is added in the ram account. It is chargeable for the income tax.  Income tax department charge the tax from the Ram account because he is the main owner of this property.