Student
1309 Points
Joined January 2009
If you read the example carefully , you will get to know one difference. The example provided in the link is of an ancestral property and not a self acquired property.
The clubbing provisions in the act mentions of a self acquired property transferred without any consideration, the act does not have any mention of ancestral property and hence it outside the ambit of clubbing provisions.
Hope you have no further doubts regarding clubbing provisions