“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.