Section 22 in The Kerala Agricultural Income Tax Act, 1991
22. Income of individual to include income of spouse, Minor child etc.
- In computing the total agricultural income of any individual there shall be included all such agricultural income, as arises directly or indirectly; -(i)to the spouse of such Individual from the member-ship of the spouse in a firm carrying on agricultural operations in which such individual is a partner;(ii)to a minor child of such individual from the admission of the minor to the benefits of partnership in a firm in which such individual is a partner;(iii)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;(iv)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(v)to any person from assets transferred otherwise than for adequate consideration to the person by such individual, to the extent to which the agricultural income from such assets is for, the immediate for deferred benefit of his or her spouse or minor child (not being a married daughter) or both.Explanation I: - For the purpose of clause (i) the individual, in computing whose agricultural income, the agricultural income referred to in that clause is to be included, shall be the husband or wife whose total agricultural income (excluding the agricultural income referred to in that clause) is greater.Explanation II: - For the purpose of all clause (ii) where both the parents are members of the firm in which the minor child is a partner the agricultural income of the minor child from the partnership shall be included in the agricultural income of that parent whose total agricultural income (excluding the agricultural income referred to in that clause) is greater.Explanation III: - Where any such agricultural income is once included in the agricultural income of either spouse or parent, any such agricultural income arising in any succeeding year shall not be included in the agricultural income of the other spouse or parent unless the Agricultural Income tax Officer is satisfied, after giving that spouse or parent, an opportunity of being heard that it is necessary so to do.Explanation IV: - For the purpose of this sub-section adequate consideration means adequate monetary consideration.
