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

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.... professional qualification 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); (b) to the son's wife of such individual from assets transferred directly or indirectly on or after the 1st June, 1973, to her by such individual, otherwise than for adequate consideration; (c) to the minor child of the such individual, but shall not include income accruing or arising- (i) on account of work done by such child; or (ii) from activities where his skill, talent, specialised knowledge or experience is applied; or (i....

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...., by the spouse or son's wife as on the first day of the tax year. (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 f....

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....terest in a concern,- (A) in case where the concern is a company, if its shares (not being shares entitled to a fixed rate of dividend whether with 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 at least 20% of the profits of such concern at any time during the tax year; (b) for sub-section (1)(c), income of minor child shall be included- (i) in the income of that parent whose total income before such inclusion ....