wife shall be known as a "Spouse," and when mentioned together, the Husband and Wife shall be known as the "Couple."
wife s self-employment income" means gains or profits arising from a business of a married woman living with her husband which are chargeable to tax under section 3(2)(a)(i) and any income chargeable under section 3(2)(a)(iii) or section 3(2)(b), but does not include any income derived from the provision of goods or services by her to a business, partnership or a company owned by or the voting power of which is held to the extent of twelve and one-half per cent, or more at any one time during the year of income by her or her husband either directly or through nominee;
wife s employment income" means gains or profits from employment arising from a contract of service which is chargeable to tax under section 3(2)(a)(ii) and pensions, lump sums and withdrawals from a registered fund, public pension scheme or registered individual retirement fund which are chargeable to tax under section 3(2)(c), of a woman living with her husband, excepting income derived by her as a trustee or manager of a settlement created by her husband the income of which is deemed under section 25 or 26 to be the income of the settler or income derived by her as an employee of –
More Definitions of wife
wife means a woman who (whether or not she has gone through any religious or other ceremony) is regarded by virtue of any law or custom as the wife of a man or as one of his wives;
wife s self-employment income rate" means the wife’s self- employment income rate specified in paragraph 1A of Head B of the Third Schedule;
wife s professional income rate" means the wife's professional income rate specified in paragraph 1A of Head B of the Third Schedule;
wife s employment income rate" means the wife's employment income rate specified in paragraph 1A of Head B of the Third Schedule;
wife s professional income" means the gains or profits of a married woman living with her husband derived from the exercise by her (but not as a partner of a partnership in which her husband is a partner) of one of the professions specified in the Fifth Schedule being also a person who has the qualifications specified in that Schedule relevant to that profession;
wife means a Parsi wife.
wife has a corresponding meaning to husband.