Deemed Assets – Section 4 - In case of an Individual - General

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..... ld in the form in which they were transferred or otherwise) : (i) by the spouse of such individual to whom such assets have been transferred by the individual, directly or indirectly, otherwise than for adequate consideration or in connection with an agreement to live apart, or (ii) by a minor child, not being a minor child suffering from any disability of the nat .....

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..... 973, otherwise than for adequate consideration, or (vi) by a person or association of persons to whom such assets have been transferred by the individual, directly or indirectly, on or after the 1st day of June, 1973, otherwise than for adequate consideration for the immediate or deferred benefit of the sons wife, of such individual or both, (Note: - .....

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