Clubbing of minor's partnership income applies regardless of marital status when statutory conditions under tax law are met.

Section 64(1)(iii) of the Income-tax Act, 1961 applies when the statutory conditions for clubbing are met, and the decisive factor is that the recipient is a minor. The minor's marital status does not create a separate exception or limit the provision's operation. Accordingly, where a minor daughter admitted to the benefits of a partnership earned share income, that income was includible in the parent's hands once the statutory conditions were satisfied.

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Issues: Whether the share income of a minor married daughter admitted to the benefits of a partnership could be included in the hands of the parent under section 64(1)(iii) of the Income-tax Act, 1961.

Analysis: Section 64(1)(iii) applies where the statutory conditions for clubbing are satisfied, and the provision turns on the person being a minor. The marital status of the minor is not a relevant distinction for the operation of the provision. Once the minor's income falls within the statutory conditions, it is taxable in the hands of the parent.

Conclusion: The share income of the assessee's minor married daughter was rightly included in the hands of the assessee. The question was answered in favour of the Revenue and against the assessee.

Ratio Decidendi: For the purpose of section 64(1)(iii) of the Income-tax Act, 1961, the marital status of a minor does not affect clubbing of the minor's income in the hands of the parent when the statutory conditions are otherwise satisfied.

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