(1) Save as otherwise provided in this Act, the following incomes shall be included in the total income of a person, namely: -

          (a)  if the person is a partner in a firm or a member of a partnership, his share in the income of that firm or partnership;

          (b)  the income of the spouse or minor child of such person, if—

(i)      the said spouse or minor child is dependent on him; or

(ii)   the person has reasonable control over such income; or

(iii)  he intends such merger;

However, this provision shall not be applicable if the husband or wife or minor child is assessed separately.

Comment :