Clubbing of minor children's partnership income applies to a widowed parent under section 64 of the Income-tax Act.

Section 64 of the Income-tax Act, 1961 uses the neutral term "individual" and refers to "spouse" in clause (i), so its clubbing rule is not confined to a subsisting husband-wife relationship. Unlike section 16(3) of the 1922 Act, the provision is broad enough to include a widow or widower, and it was intended to cure the defect in the earlier law. On that interpretation, the income of minor children admitted to the benefits of a partnership was includible in the widowed mother's total income under section 64, and the question was answered against the assessee.

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Issues: Whether, under section 64 of the Income-tax Act, 1961, the income of minor children admitted to the benefits of a partnership can be included in the total income of their widowed mother.

Analysis: Section 64 of the 1961 Act uses the neutral expression "individual" in its opening part and the word "spouse" in clause (i), unlike section 16(3) of the Indian Income-tax Act, 1922, which was structured around the expressions "wife" and "husband" and had been construed to apply only to a male individual. The language of section 64 does not confine its operation to a husband-wife relationship subsisting at the relevant time, and there is nothing in its structure to exclude a widow or widower from its scope. The provision was intended to remove the defect noticed in the earlier law and to extend the clubbing rule to the income of minor children admitted to partnership benefits.

Conclusion: The income of the minor children was includible in the widow's total income under section 64, and the question was answered in the affirmative against the assessee.

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