Income of individual to include income of spouse, minor child and others.

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....             (i) to the spouse, by way of salary, commission, fees or any other form of remuneration, whether in cash or in kind, from a concern in which the individual has a substantial interest;             (ii) from assets transferred, directly or indirectly, to the spouse by the ....

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....th severe disability) of the individual, other than income which accrues to the child on account of any—             (i) manual work done by the child; or             (ii) activity involving application of the skill, talent or specialised knowledge and experience of the child; &....

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....1) shall, notwithstanding anything contained therein, be included in the total income of the spouse whose total income (excluding the income referred to in that sub-clause) is higher.      (4) The Board may prescribe the method for determining the income referred to in sub-clause (ii) and sub-clause (iii) of clause (a) of sub-section (1).      (5) The ....