https://www.taxtmi.com/caselaws?id=5750 Section 64(1) of the Income-tax Act, 1961, uses the word "individual" in a restricted sense to target income-splitting through a spouse or minor child, but it does not extend to a karta of a Hindu undivided family. A karta, when assessed in relation to partnership income, acts in a representative capacity as karta and not as an individual for this provision. The spouse's or minor child's partnership income is therefore not includible in the karta's assessment under section 64(1)(i) and (ii). en-us Tue, 27 Jul 1999 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5750 Section 64(1) of the Income-tax Act, 1961, uses the word "individual" in a restricted sense to target income-splitting through a spouse or minor child, but it does not extend to a karta of a Hindu undivided family. A karta, when assessed in relation to partnership income, acts in a representative capacity as karta and not as an individual for this provision. The spouse's or minor child's partnership income is therefore not includible in the karta's assessment under section 64(1)(i) and (ii). Case-Laws Income Tax Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5750