Clubbing of spouse's remuneration applies where the spouse lacks relevant expertise and income is attributed to the interested individual. Remuneration paid to a spouse is clubbed with the individual's income when the individual has a substantial interest in the concern, the spouse is employed by that concern, and the spouse lacks the technical or professional knowledge or experience making the payment unjustifiable; if the spouse's remuneration is supported by bona fide qualifications or experience, clubbing does not apply.