Taxation of minors' partnership income includes a mother-assessees under the clear wording of the Income-tax Act provision.

Section 16(3)(a)(ii) of the Income-tax Act, 1922 applies to any "individual" and is not confined to a male assessee. Because the statutory language was clear, the court refused to read in a father-only limitation or rely on extrinsic material. The minors' shares of profits from a firm in which the assessee-mother was a partner were therefore includible in her assessable income. The provision operates on the status of the taxpayer as an individual, so a mother can be taxed on partnership income arising from the admission of her minor children to the benefits of the firm.

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Issues: Whether the income arising from the admission of minor children to the benefits of partnership in a firm in which the mother is a partner could be included in the mother's assessable income under Section 16(3)(a)(ii) of the Income-tax Act, 1922.

Analysis: The provision used the word "individual" as the unit of taxation and was not confined to a male assessee. The language of Section 16(3)(a)(ii) was clear and did not warrant reading in a restriction that the relevant individual must be the father. The corresponding language in sub-clause (i) showed that where the legislature intended a gender-specific reference, it said so expressly. The Court declined to rely on the Enquiry Report because the statutory wording itself created no real ambiguity.

Conclusion: The question was answered in the affirmative. The minors' shares of profits from the firm were includible in the mother's assessable income.

Final Conclusion: A mother, being an "individual" within the meaning of the provision, could be assessed on the minors' partnership income arising from admission to the benefits of the firm in which she was a partner.

Ratio Decidendi: Where the statutory language is clear, Section 16(3)(a)(ii) applies to any individual, including a mother, and the income of minors admitted to the benefits of partnership in a firm in which she is a partner is includible in her assessment.

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