Do any clubbing provisions exist in case of transfer of income without transfer of asset in Income tax Law ?

Do any clubbing provisions exist in case of transfer of income without transfer of asset in Income tax Law ?

As per section 60 of income tax act​​, if a person transfers inco​me from an asset owned by him without transferring the asset from which the income is generated, then the Housing income from such an (home) asset is taxed in the hands of the transferor (i.e., person transferring the income).

Example- Mr. Mohan has given a Home owned by him on rent. Annual rent of the home is Rs. 90,000. He transferred entire rental income to his friend Mr. Sharma. However, he did not transfer the home. In this situation, rent of Rs. 90,000 will be taxed in the hands of Mr. Moahan.​

Section 60 of Income tax act–

Section 60- All income arising to any person (Income tax Assesses) by virtue of a transfer whether revocable or not and whether effected before or after the commencement of Income tax Act shall, where there is no transfer of the assets from which the income arises, be chargeable to income-tax as the income of the transferor and shall be included in his total income .