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[Cites 0, Cited by 0] [Section 99(1)] [Section 99] [Entire Act]

Union of India - Subsection

Section 99(1)(a) in The Income Tax Act, 2025

(a)to the spouse of such individual,—
(i)by way of salary, commission, fees or any other form of remuneration, whether in cash or kind, from a concern in which such individual has a substantial interest but shall not include income solely attributable to the application of technical or professional knowledge, experience and technical or 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);