Clubbing of income for spouse remuneration applies only when substantial interest exists and the technical qualification exception is not satisfied. Income of a spouse from a concern in which the other spouse has substantial interest is includible in the individual's income as clubbing of income, where the spouse receives salary, commission, fees or similar remuneration and the marital relationship subsists at the time of accrual. The exception applies only if the spouse possesses and actually applies technical or professional qualifications, knowledge or experience, and the remuneration is solely attributable to that expertise. Where both spouses have substantial interest and both are remunerated, clubbing is made in the hands of the spouse with the greater other income.