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

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....ion of the spouse; (ii) from 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 i....

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....wife as on the day for which A is being computed. (3) Where a property owned by an individual is converted into property 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 he....

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.... or without a further right to participate in profits) carrying not less than 20% of the voting power are, at any time during the tax year, owned beneficially by the individual or jointly with one or more of his relatives; (B) in any other case, if such person is entitled, or such person and one or more of his relatives are jointly entitled, to atleast 20% of the profits of such concern at any time during the tax year; (b) for sub-section (1)(d), income of minor child shall be included- (i) in the income of that parent whose total income before such inclusion is greater in case where the marriage of his parents subsists; or (ii) in the income of the parent who maintains such child during the tax year in c....