Section 8A in The Assam Agricultural Income-Tax Act, 1939
8A. Liability of the husband or father for income of the wife or minor child.
- The total agricultural income of any individual shall for the purpose of assessment include-(a)so much of the total agricultural income of a wife (not living separately) or minor child of such individual as arises directly or indirectly-(i)from the ownership of the wife or of the minor child in an estate, tenure, tenancy or holding of which the husband or the father, as the case may be, is a joint owner;(ii)from assets transferred directly or indirectly to the wife by such individuals otherwise than for adequate consideration or in connection with an agreement to live apart;(iii)from assets transferred directly or indirectly to the minor child, not being a married daughter, by such individual otherwise than for adequate consideration;(b)so much of the total agricultural income of any person or association of persons as arisen from assets transferred otherwise than for adequate consideration to the person or association of persons by such individual for the benefit of his wife or minor child or both.
