Clubbing of income: taxpayer taxed on their income plus income attributed from certain connected persons, including minors. Clubbing of income arises where the income of one person is included in the taxable income of another person so that the latter bears tax on both amounts. Clubbing of income typically attributes receipts of certain closely connected persons, for example the income of a minor child, to the taxpayer; statutory provisions governing these rules appear in Sections 60 to 64.