| (i) | - | [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
| (ii) | - | to the spouse of such individual by way of salary, commission, fees or any other form of remuneration whether in cash or in kind from a concern in which such individual has a substantial interest : |
| - | Provided that nothing in this clause shall apply in relation to any income arising to the spouse where the spouse possesses technical or professional qualifications and the income is solely attributable to the application of his or her technical or professional knowledge and experience ; | |
| (iii) | - | [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
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19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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