https://www.taxtmi.com/caselaws?id=16770 Salary income clubbed under section 64(1)(ii) must be taken at the net amount after deductions admissible under the Income-tax Act, including standard deduction under section 16(i). Clubbing does not change the character of the income so as to require inclusion of the gross salary. The income included in the assessee's hands is therefore the amount that would be assessed in the spouse's hands after lawful deductions, and standard deduction remains allowable before clubbing. en-us Mon, 08 Sep 1997 00:00:00 +0530 Sat, 12 Sep 2009 11:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16770 Salary income clubbed under section 64(1)(ii) must be taken at the net amount after deductions admissible under the Income-tax Act, including standard deduction under section 16(i). Clubbing does not change the character of the income so as to require inclusion of the gross salary. The income included in the assessee's hands is therefore the amount that would be assessed in the spouse's hands after lawful deductions, and standard deduction remains allowable before clubbing. Case-Laws Income Tax Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16770