Clubbing of income refers to the practice of treating the income of one person as the income of another person for the purposes of taxation. This is usually done in cases where the income is earned by one person but is intended to benefit or be used by another person.
FAQs | ICAI Know Your Member (KYM)
Section 194 of the Indian Income Tax Act governs the TDS (Tax Deducted at Source) on payment of dividends.