Is minor child’s income clubbed with the income of parent? |How can parent claim TDS deducted on his minor's child income?

Clubbing of minor's income: minor's earned income generally taxed with parent, with exceptions for manual or skill-based earnings and disability.

Income of a minor is generally clubbed with the parent whose own income is higher or who maintains the child; earnings from a minor's manual work or from the minor's skill, talent or experience are not clubbed though accretions are, while income of a disabled minor is excluded. The parent including the clubbed income may claim the statutory exemption applicable to clubbed minor income. A deductee may file a declaration and the deductor must report the tax deduction in the name of the person declared in the prescribed information return.