Clubbing provision excludes minor children with specified disabilities from income attribution under section 64(1A) by amendment. The amendment to sub section (1A) of section 64 inserts the words excluding a minor child suffering from the disability specified in section 80U, thereby narrowing the clubbing provision to carve out minors with that statutory disability; the change is effective from 1 April 1995.
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Provisions expressly mentioned in the judgment/order text.
Clubbing provision excludes minor children with specified disabilities from income attribution under section 64(1A) by amendment.
The amendment to sub section (1A) of section 64 inserts the words excluding a minor child suffering from the disability specified in section 80U, thereby narrowing the clubbing provision to carve out minors with that statutory disability; the change is effective from 1 April 1995.
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