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

(a) if said person is a partner of a firm or a member of an association of persons, his share in the income of the firm or association of persons;

(b) the income of the husband or wife or minor child, if—

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

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

(iii) the said person is willing for such consolidation:

Provided that this provision shall not be applicable when the tax of said spouse or minor child has been assessed separately.

(2) ¹[***]