Tax on bonus paid to wife of employee husbands?

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anandraj (Querist)
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09 July 2008 In a company, bonus amount to employees are paid in the name of their spouse (non-employees).The said amount was booked under bonus a/c. Will the amount so paid be clubbed in the hands of the employee?

CA Anand Sarda

CA Anand Sarda (Expert)
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09 July 2008 Ya it will be clubbed in the hands of employee as per Sec 64

Rupert

Rupert (Expert)
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10 July 2008 The income will be considered as salary in the hands of the employee and chargeable under head INCOME FROM SALARIES.

The Employee's salary certificate (Form 16) should have this bonus already included in it.

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anandraj

anandraj (Querist)
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10 July 2008 But the clubbing provision on this doesnt clearly state so. Is there any case law relating to this?

anandraj

anandraj (Querist)
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12 July 2008 .