Income of individual to include income of spouse from a concern in which individual has substantial interest - Section 64(1)(ii)

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..... al there shall be included all such sums as arise directly or indirectly to the spouse by way of salary, commission, fees, or any form of remuneration in cash or in kind derived from a concern in which the individual has substantial interest (20% voting power/ share in profit at any time during the previous year) Exception: No clubbing if spouse possesses technical or professional qualification, a .....

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