Section 64 — Income of individual to include income of spouse, minor child, etc

Income of individual to include income of spouse, minor child, etc. — 1[2[(1)] In computing the total income of any individual, there shall be included all such income as arises directly or indirectly— 3 * * * * * (ii) to the spouse of such individual by way of salary, commission, fees or any other form of remuneration whether in cash or in kind from a concern in which such individual has a substantial interest: 4[Provided that nothing in this clause shall apply in relation to any income arising to the spouse where the spouse possesses technical or professional qualifications and the income is solely attributable to the application of his or her technical or professional knowledge and experience ; 5* * * * * (iv) subject to the provisions of clause (i) of section 27, 6*** to the spouse of such individual from assets transferred directly or indirectly to the spouse by such individual otherwise than for adequate consideration or in connection with an agreement to live apart; 7* * * * * (vi) to the son’s wife, 8*** of such individual, from assets transferred directly or indirectly on or after the 1st day of June, 1973, to the son’s wife 7*** by such individual otherwise than for adequate consideration; 9*** (vii) to any person or association of persons from assets transferred directly or indirectly otherwise than for adequate consideration to the person or association of persons by such individual, to the extent to which the income from such assets is for the immediate or deferred benefit of his or her spouse; 10*** and

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