Income of individual to include income of spouse, minor child, etc.

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.... assets transferred directly or indirectly to him or her by such individual otherwise than for adequate consideration or in connection with an agreement to live apart, subject to the provisions of section 25(a); (iii) from assets transferred directly or indirectly to any person or association of persons otherwise than for adequate consideration to the extent to which the income from such assets is for the immediate or deferred benefit of the spouse; (b) to the son's wife,-- (i) from assets transferred directly or indirectly on or after the 1st June, 1973, to her by such individual, otherwise than for adequate consideration; or (ii) from assets transferred directly or indirectly on or after the 1st June, 1973, to any person or associ....

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....perty belonging to the Hindu undivided family of which he is a member, through- (a) the act of impressing such separate property with the character of property belonging to the family; or (b) throwing it into the common stock of the family; or (c) transfer, directly or indirectly to the family, without adequate consideration, then, irrespective of any other provision of this Act or any other law in force for computing the total income of such individual,-- (i) the individual shall be deemed to have transferred such property, through the family, to the members of such family for being held jointly, and the income derived from such property or part thereof, shall be deemed to be income of the individual; (ii) upon partition (whethe....