Question

Provisions relating to the Clubbing of Income of Minor Child

05 Aug 2026
Answer :
Word Count : 562
Under the Income-tax Act, 1961, the provisions relating to clubbing of income of a minor child are intended to prevent tax avoidance through the transfer of income-producing assets to minor children. Generally, the income earned by a minor child is included in the total income of the parent under whose income it is required to be clubbed, subject to certain exceptions. As per Section 64(1A), all income of a minor child is clubbed with the income of that parent whose total income, excluding the income of the minor child, is greater. If the income of both parents is equal, the minor child’s income is included in the income of the parent who ___ _______ ____ _________ ________ _____ __________ ____ ___ _____.
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