Section 16 (3) (1922 Act )

In computing the total income of an individual there shall be included . . . 1. Income of wife of the individual from a firm in which he is a partner ; 2. Income of minor child from that firm .

M/S ASIAN TRADERS : 1. Mrs SODRA DEVI Rs 5,000

2. Ms SUJATA , minor Rs 90,000 daughter of (1) 3. Mr MAKHAN LAL Rs 5,000 (Accountant ) Income of the Firm Rs 100,000

Should income of Rs . 90,000 of Ms. SUJATA be included in her mother SODRA DEVIs income u/s 16 (3)