In order to cover domestic expenses, the merchant Navy's overseas gross income estimating wife is sending money to cover domestic expenses, and the wife is left with her parents, wives and daughters at their convenience. While living in India while serving in Assisi abroad, there is no evidence that there is no evidence that Assisi sent money to his wife for any reasonable consideration other than natural love and affection. Individual income tax assessed on interest income Act, section 1961 will be in the hands of 64 (1) (iv)
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