https://www.taxtmi.com/acts?id=10786 The provision requires that an individual's total income include specified receipts of close family members: spouse remuneration from concerns where the taxpayer has substantial interest (excluding spouse's technical/professional earnings), income from assets transferred by the taxpayer without adequate consideration to the spouse or others for the spouse's benefit, income of a minor child except from manual work or the child's own specialised skill, income from converted property, and partition receipts; rules allocate such amounts to the spouse with higher income or to the guardian parent as prescribed. en-us Thu, 20 Aug 2009 11:42:07 +0530 Thu, 20 Aug 2009 11:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10786 The provision requires that an individual's total income include specified receipts of close family members: spouse remuneration from concerns where the taxpayer has substantial interest (excluding spouse's technical/professional earnings), income from assets transferred by the taxpayer without adequate consideration to the spouse or others for the spouse's benefit, income of a minor child except from manual work or the child's own specialised skill, income from converted property, and partition receipts; rules allocate such amounts to the spouse with higher income or to the guardian parent as prescribed. Act-Rules Bills Thu, 20 Aug 2009 11:42:07 +0530 https://www.taxtmi.com/acts?id=10786