direct tax (clubbing of income )

Harsh Jethwa (58 Points)

16 January 2019  
income of family under :-
Mr Ram (from business)-550000
mrs Ram (salary ) 540000
minor son1. (fd interest ) 10000
minor son 2. (acting in film )-60000
minor daughter (lottery gifted by uncle ) 1000


question is on whose hand income shall be clubbed mr Ram or mrs ram ????