Income tax query related to wife's salary

Correct me experts, if i am wrong

Originally posted by : Manika Venkata Siva Prasad
	If you are giving salary to your spouse for her technical and professional services, the income should not included/clubed to your account.       REMUNERATION FROM A CONCERN IN  WHICH SPOUSE HAS SUBSTANTIAL INTEREST [SEC  64 (1) (ii)] Concern – Concern could be any form of business or professional concern. It  could be a sole proprietor, partnership, company, etc.  Substantial interest - An individual is deemed to have substantial interest, if he  /she (individually or along with his relatives) beneficially holds equity shares  carrying not less than 20 per cent voting power in the case of a company or is  entitled to not less than 20 percent of the profits in the case of a concern other  than a company at any time during the previous year.  If the following conditions are fulfilled this section becomes applicable.  • If spouse of an individual gets any salary, commission, fees etc  (remuneration) from a concern  • The individual has a substantial interest in such a concern  • The remuneration paid to the spouse is not due to technical or  professional knowledge of the spouse.   Then such salary, commission, fees, etc shall be considered as income of the  individual and not of the spouse.

agreed
 

if the salary is according to her technical and professional knowledge and qualification, then there is no clubbing. it will be her salary.

i used according to because as she has interest so she can be paid much higher then others. so it is to be seen that remuneration is according to her qualification and experience. otherwise ITO can object