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

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....lification 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 (iii) where such minor child is suffering from disability of ....

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....rted 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 held jointly, and the income derived from such property or part thereof, shall be deemed to be income of the individual; (ii) where th....