( 1 ) TILL death both us part the oath uttered at the time of solemnization of marriage may have to be to altered into till the income tax authorities both us part by the medicos who marry and intend to carry on their professional activities in partnership. That cannot be helped if the interpretation placed by the Income Tax Appellate Tribunal in respect of the provision popularly known as the clubbing provision embodied in section 64 (1) (i) of the Income-tax Act of 1961 is untenable as is canvassed by the Revenue. The said provision speaks as under :"64 (1) In computing the total income of any individual there shall be included all such income as arises directly or indirectly. (J) to the spouse of such individual from the membership of the spouse in a firm carrying on a business in which such individual is a partner;in essence it provides that when the husband and the wife are members of the very same partnership firm carrying on a business the income of the two is to be clubbed together. In so far as the income arising directly or indirectly from the business of the partnership is concerned such dubbing together would naturally result in a higher rate of tax bei