Section 64(1)(iii) of the income tax Act, 1961 — Total income — Inclusions in total income—For deciding the liability under a particular provision of the Act, the date of accrual of the income would be relevant and if the provision comes into force in a particular financial year it would apply to the assessment for that year but cannot be made applicable in respect of assessment for a previous year — Provision for inclusion of income of minor child of assessee from firm in income of assessee came into force with effect from 01-04-1976 cannot be given retrospectively and be made applicable to previous accounting year 1975-76 corresponding to A.Y. 1976-77—Loknath Goenoa vs. Commissioner of income tax [2019] 417 ITR 521 (Patna)