https://www.taxtmi.com/forum/issue?id=1355 Whether a minor may claim Chapter VIA deductions before its income is aggregated under the clubbing provision is disputed. One position treats the minor as a separate assessee entitled to deductions so that a net amount is clubbed with the parent; another reads the clubbing phrase "all such income" as requiring inclusion of the minor's income without prior Chapter VIA deduction, making the issue one of statutory interpretation and sequencing of tax computation. en-us Sat, 18 Jul 2009 15:57:30 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1355 Whether a minor may claim Chapter VIA deductions before its income is aggregated under the clubbing provision is disputed. One position treats the minor as a separate assessee entitled to deductions so that a net amount is clubbed with the parent; another reads the clubbing phrase "all such income" as requiring inclusion of the minor's income without prior Chapter VIA deduction, making the issue one of statutory interpretation and sequencing of tax computation. Discussion-Forum Income Tax Sat, 18 Jul 2009 15:57:30 +0530 https://www.taxtmi.com/forum/issue?id=1355