Net wealth to include certain assets

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....hether in the form they were transferred or otherwise) -        (i) by the spouse of such individual to whom such asset has been transferred by the individual, directly or indirectly, otherwise than for adequate consideration or in connection with an agreement to live apart;        (ii) by a minor child, not being a not being a pers....

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....bsp; (c) the value of his interest in the asset of an unincorporated body in which he is a participant, (to be included in definition of asset) (2) The provisions of sub-section (1) shall not apply in respect of such asset as has been acquired by the minor child out of his income referred to in sub-clause (i) and (ii) of clause (b) of sub-section (1) of section 8 and which are held by him ....

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....et to the transferor; or        (ii) it, in any way, gives the transferor a right to re-assume power, directly or indirectly, over the whole or any part of the income or asset;     (c) the person shall, regardless of anything to the contrary contained in this Code or any other law for the time being in force, be deemed to be the owner of a buildin....