Is minor’s income clubbed with parent’s income

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Is minor’s income clubbed with parent’s income

If a minor is making income, will his income be clubbed with the income of parent?

Profile photo of  Sharad Gaikwad Asked By: Sharad Gaikwad 1 replies 0 helpful answers Last Updated: 10 months, 2 weeks ago
  • Profile photo of  Sharad GaikwadSharad Gaikwad
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    If a minor is making income, will his income be clubbed with the income of parent?

  • “A minor child’s income is clubbed with the income of the parent who has the higher income.
    However, the Income-tax Act has provided some exceptions in which minor’s income will be taxable in the hands of minor himself/herself. The exceptions are as follows-

    a. If a minor earns any income using his/her specialised skills, talent, knowledge or manual work
    b. If a minor child is suffering from any disability specified under section 80U such as blindness, mental illness, autism etc.

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