Clubbing of income: transfers to a son's wife without adequate consideration lead to inclusion in the transferor's taxable income. Income from assets transferred, directly or indirectly, to a son's wife without adequate consideration is clubbed with the transferor under section 64(1)(vi), and remains chargeable to the transferor even if the transferee changes the form of the asset. Clubbing does not apply where the transfer occurred before the son's marriage, because the father in law/mother in law-daughter in law relationship must exist both at transfer and at income accrual; absence of that relationship on accrual prevents clubbing.