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Once clubbed, spouse remuneration shifts to the other spouse only if:

AThe spouses file a joint return
BThe Assessing Officer is satisfied
CThe other spouse's income rises
DA written consent is filed
Answer & Solution
Correct answer: B. The Assessing Officer is satisfied
Explanation 1 bars a shift unless the Assessing Officer is satisfied, after giving that spouse a hearing, that it is necessary.
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