https://www.taxtmi.com/caselaws?id=21687 Section 64(1)(iii) deems the income of a minor child admitted to the benefits of partnership to be included in the total income of the relevant individual. The provision operates through a statutory fiction tied to the concept of total income under sections 2(45) and 5, so the individual's own independent income is not relevant once the statutory conditions are met. The clubbing rule introduced by the Taxation Laws (Amendment) Act, 1975 applies from 1 April 1976 and requires inclusion of the minor's partnership income in the assessee's assessment even where the assessee has no income of his own. en-us Thu, 09 Jan 1992 00:00:00 +0530 Thu, 26 Nov 2009 17:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21687 Section 64(1)(iii) deems the income of a minor child admitted to the benefits of partnership to be included in the total income of the relevant individual. The provision operates through a statutory fiction tied to the concept of total income under sections 2(45) and 5, so the individual's own independent income is not relevant once the statutory conditions are met. The clubbing rule introduced by the Taxation Laws (Amendment) Act, 1975 applies from 1 April 1976 and requires inclusion of the minor's partnership income in the assessee's assessment even where the assessee has no income of his own. Case-Laws Income Tax Thu, 09 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21687