11. (1) Subject to the provisions of this paragraph, property held and payments made jointly by, and assessments made jointly on, more than one person, shall be left out of account for the purposes of this Part of this Schedule.
(2) Where any such property, payments or assessments would qualify a person if they had been held or made by, or made on, him solely, then, subject to the provisions of Part I of this Schedule and to any overriding provisions of this Part of this Schedule, one of those persons shall be qualified in respect of the property, payment or assessment and that person shall be—
(a) if the property is held, or the payments or assessments made, by or on a Hindu joint family, the manager thereof;
(b) if the property is held or the payments or assessments made by or on any other joint family, the member thereof authorised in that behalf by the family themselves ;
(c) in any other case, the person authorised in that behalf by a majority of the persons by or on whom the property is held or the payments or assessments made.
(3) Nothing in this paragraph affects paragraph four of this Part of this Schedule, or the provisions of Part I of this Schedule relating to partners in firms assessed to income tax.