Income of Minor Child - Section 64(1A)

Clubbed income of minor child: parents must include minor's income in higher-earning parent's taxable income with specified exceptions.

Section 64(1A) mandates that income of a minor child, including a minor married daughter, is clubbed with the parent whose total income (excluding the minor's income) is greater, or with the parent maintaining the child where the parents' marriage does not subsist; no clubbing applies if neither parent is alive. Exceptions include a minor with a disability under section 80U and income from the minor's manual work or activity involving skill, though income earned from investments of non clubbed earnings may still be clubbed. Definitions include stepchild and adopted child, and incomes accrued until majority are clubbable.