(b)[ for the purposes of clause (ii) of that sub-section,- [Inserted by Act 12 of 1990, Section 30 (w.e.f. 1.4.1991).](i)in the case of an individual, the individual, the wife or husband and any child of such individual, and](ii)[* * *] [ Sub-Clauses (ii) and (iii) omitted by Act 32 of 1994, Section 29 (w.r.e.f. 1.4.1991).]
