Income of individual to include income of spouse, minor child and others.

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..... her form of remuneration, whether in cash or in kind, from a concern in which the individual has a substantial interest; (ii) from assets transferred, directly or indirectly, to the spouse by the individual, otherwise than for adequate consideration, or in connection with an agreement to live apart; (iii) from assets transferred, directly or indirectly, to the son's wife by the individual, otherwi .....

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..... by the spouse or minor child upon partition of the Hindu undivided family of which the individual is a member. (2) The provisions of sub-clause (i) of clause (a) of sub-section (1) shall not apply in relation to any income accruing to the spouse where the spouse possesses technical or professional qualifications and the income is solely attributable to the application of the technical or professi .....

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..... e (b) of sub-section (1) is once included in the total income of a parent, any such income arising in the succeeding year shall not be included in the total income of the other parent, unless the Assessing Officer considers it necessary to do so after giving an opportunity of being heard to the other parent. (7) In this section, "property" includes any interest in property whether movable or immov .....

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