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<h1>Income of Minor Child Clubbed with Parent's Income Under Section 64(1A) of Income Tax Act; Key Exceptions Apply.</h1> Income of a minor child, including a minor married daughter, is clubbed with the income of the parent with the higher total income, excluding the minor's income, under Section 64(1A) of the Income Tax Act. Exceptions include minors with disabilities under Section 80U and income from a minor's skill-based activities. If parents are deceased, the minor files through a legal guardian without clubbing. Once clubbed with a parent's income, it remains unless changed by an Assessing Officer. Investment income from a minor's skill-based earnings is clubbed. Parents receive a 1500 exemption per child, and income from property transferred to a minor married daughter is not clubbed.
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