employment of son in father's company

[Asish Kumar Nath]

Sir,

I want to know if an individuals have a proprietorship company and he is willing to join his son as an employee , is it possible?

 Is the income of son will club with the income of his father?

Please help me out in this regard.

AI Summary

Income clubbing rules: salary paid by a sole proprietor to his son taxed in son's hands, minor exception applies.
A sole proprietor may employ his son and, where a genuine employer-employee relationship exists, the son's salary is taxable in the son's hands rather than being clubbed with the proprietor's income. Salary paid may be claimed as a business expense by the proprietor but is subject to disallowance rules limiting unreasonable or non-commercial payments between related parties.