Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : Tilak an individual, engaged in business of wholesale trading pays his wife salary ₹ 18,0

Specify with reason, whether the following acts can be considered as tax planning, tax avoidance, tax management, or tax evasion : Tilak an individual, engaged in business of wholesale trading pays his wife salary ₹ 18,000 per month. She is an MBA by profession but does not take part in his business and is a housewife. This is done to create some income for his wife and to take advantage of the exemption available to individuals upto ₹ 2,50,000 and also to reduce his income from business.