https://www.taxtmi.com/caselaws?id=38972 Section 64 of the Income-tax Act, 1961 uses the neutral term "individual" and refers to "spouse" in clause (i), so its clubbing rule is not confined to a subsisting husband-wife relationship. Unlike section 16(3) of the 1922 Act, the provision is broad enough to include a widow or widower, and it was intended to cure the defect in the earlier law. On that interpretation, the income of minor children admitted to the benefits of a partnership was includible in the widowed mother's total income under section 64, and the question was answered against the assessee. en-us Wed, 21 Jul 1976 00:00:00 +0530 Sat, 10 Apr 2010 16:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38972 Section 64 of the Income-tax Act, 1961 uses the neutral term "individual" and refers to "spouse" in clause (i), so its clubbing rule is not confined to a subsisting husband-wife relationship. Unlike section 16(3) of the 1922 Act, the provision is broad enough to include a widow or widower, and it was intended to cure the defect in the earlier law. On that interpretation, the income of minor children admitted to the benefits of a partnership was includible in the widowed mother's total income under section 64, and the question was answered against the assessee. Case-Laws Income Tax Wed, 21 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38972