How is Clubbing done

First Income is computed in hands of transferee as if there is no clubbing.

All deductions/exemptions are available as applicable.

Then Clubbing is done in relevant head.

For example

If it is Income from Salaries of transferee, it will be Income from Salaries for transferor as well

Steps to be followed

Step-1 

Compute income in the hands of recipient as if there is no clubbing (taken to account different exemptions / deductions)

Step-2 

Add it in the relevant head of the transferor.