SPOUSE & MINOR CHILD

All incomes arising or accruing to the spouse of any individual by way of salary, commission, fees or any other form of remuneration whether in cash or in kind shall be clubbed with the total income of such individual if the income of the spouse is from a concern in which the individual has a substantial interest. [Section 64(1)(ii)]. However, where the spouse posseses technical or professional qualification and the income is solely attributable to the application of his/her technical or professional knowledge and experience, the clubbing provisions are not attracted.

All incomes arising or accruing to minor children are to be included in the total income of that parent whose total income (before such inclusion) is greater. The word used is "all income" but any income arising to the minor child as a result of some manual-work done by him or from such activity involving application of his skill, talent or specialised knowledge and experience is not to be included in the hands of the parents. For example, income of a child actor or singer derived from acting or singing is not covered by this clubbing provision.