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<h1>Minor daughter's income can be clubbed with parent's under Income-tax Act</h1> The High Court of Madras held that the income of a minor married daughter can be clubbed with that of the parent under section 64(1)(iii) of the ... Total Income, Firm The High Court of Madras held that the income of a minor married daughter can be clubbed with that of the parent under section 64(1)(iii) of the Income-tax Act, 1961. The court emphasized that the marital status of the minor is irrelevant for tax purposes. The judgment aligns with the legislative intent of the Income-tax Act to tax the income of a minor admitted to partnership benefits in the hands of the parent. The decision was in favor of the Revenue and against the assessee.
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