Section 8A(a) in The Assam Agricultural Income-Tax Act, 1939
(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;
