Spouse's income from a concern with 20% interest is clubbed unless due to technical expertise.

Income of an individual includes the spouse's income from a concern where the individual has a substantial interest, defined as 20% voting power or profit share. This applies to income from salary, commission, fees, or remuneration unless the spouse has a technical or professional qualification and the income is due to their expertise. If both spouses have substantial interest and receive remuneration, it is clubbed with the individual having the higher income, excluding such remuneration. The relationship must exist when the income accrues, and non-remuneration income is not clubbed. Once clubbed, it cannot change unless approved by the assessing officer.