Section 13(a) in The Maharashtra Agricultural Income Tax Act, 1962
(a)so much of the total agricultural income of a spouse or minor child of such individual as arises directly or indirectly -(i)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)from assets transferred directly or indirectly to the minor child, not being a married daughter, by such individual, otherwise than for adequate consideration;
