Provisions relating to Clubbing of minor’s income

Question

21 Jan 2021

Answer :

Word Count : 419

The provisions relating to the clubbing of minor's income refer to the rules established by the income tax authorities for attributing the income earned by a minor child to their parents or guardian for tax purposes. These provisions are outlined in Section 64(1A) of the Income Tax Act in India.

**Key Points:**

1. **Applicability:** These provisions apply when an individual's income includes income earned by a minor child (below the age of 18 years).

2. **Reasoning:** The primary objective of these provisions is to prevent individuals from evading taxes by transferring income-generating assets to their minor children, who are subject to lower tax rates __________ ________ ______ ______ ___ ______ _______ ________ _________ _________ _______ ___.
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