Can remuneration received by spouse of an individual be clubbed with his/her income?

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..... clubbed with the income of the individual. Provisions in this regard are as follows: The individual is having substantial interest in a concern (*). Spouse of the individual is employed in the concern in which the individual is having substantial interest. The spouse of the individual is employed without any technical or professional knowledge or experience ( i.e., remuneration is no .....

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..... d of accountancy. Will the remuneration ( i.e., salary) received by Mrs. Raja be clubbed with the income of Mr. Raja? ** In this situation, Mr. Raja is having substantial interest in Essem Minerals Pvt. Ltd. and remuneration of Mrs. Raja is not justifiable ( i.e., she is employed without any technical or professional knowledge or experience) and, hence, salary received by Mrs. Raja from Es .....

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..... edge, experience and qualification and, hence, remuneration paid to him is justifiable. The clubbing provisions of section 64(1)(ii) apply only in a case where spouse is deputed without any technical or professional knowledge or experience. In this case, the remuneration of spouse is justifiable, hence, salary received by Mr. Kumar will not be clubbed with the income of Mrs. Kumar but will be ta .....

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