Income of minor child included in higher earning parent; maintaining parent receives inclusion if marriage subsists not - reassignment requires hearing. For purposes of subsection (1A) of section 64, income of the minor child is attributed to the parent with greater total income when the parents' marriage subsists, and to the parent who maintains the child when the marriage does not subsist; once included in one parent, subsequent years' income is not included in the other parent unless the Assessing Officer, after giving that parent an opportunity of being heard, is satisfied that inclusion in the other parent is necessary.