https://www.taxtmi.com/acts?id=51630 Income of an individual is required to include income arising directly or indirectly to the spouse, son's wife, minor child, or other person from assets transferred without adequate consideration or in connection with arrangements covered by the provision. The rule applies to spouse's remuneration from a concern in which the individual has substantial interest, to income from transferred assets, and to income of a minor child, subject to exclusions for personal work, specialised skill, and disability. en-us Wed, 13 Aug 2025 19:11:16 +0530 Sat, 04 Apr 2026 11:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51630 Income of an individual is required to include income arising directly or indirectly to the spouse, son's wife, minor child, or other person from assets transferred without adequate consideration or in connection with arrangements covered by the provision. The rule applies to spouse's remuneration from a concern in which the individual has substantial interest, to income from transferred assets, and to income of a minor child, subject to exclusions for personal work, specialised skill, and disability. Act-Rules Income Tax Wed, 13 Aug 2025 19:11:16 +0530 https://www.taxtmi.com/acts?id=51630