Section 4(2) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(2)In computing the agricultural income of any individual, there shall be included all such income as arises directly or indirectly-(i)to the spouse of such individual from assets transferred directly or indirectly to the spouse by such individual otherwise than for adequate consideration or in connection with an agreement to live apart;(ii)to a minor child, not being a married daughter of such individual from assets transferred directly or indirectly to the minor child by such individual otherwise than for adequate consideration ; and(iii)to any person or association of persons from assets transferred otherwise than for adequate consideration to the person or association of persons by such individual, to the extent to which the income from such assets is for the immediate or deferred benefit of his or her spouse or minor child (not being a married daughter) or both.
