Report No. 12

10. Remittances by a non-resident husband.-

For the purposes of section 4(1)(b) [4(1) (b) (i)], where a husband is not resident in India, remittances received by or on behalf of his wife resident in India out of any part of his income which is not included in his total income shall be deemed to be income accruing in India to the wife.

[Section 4(2)]