https://www.taxtmi.com/manuals?id=4951 For purposes of subsection (1A) of section 64, income of the minor child is attributed to the parent with greater total income when the parents' marriage subsists, and to the parent who maintains the child when the marriage does not subsist; once included in one parent, subsequent years' income is not included in the other parent unless the Assessing Officer, after giving that parent an opportunity of being heard, is satisfied that inclusion in the other parent is necessary. en-us Wed, 11 Sep 2024 11:04:00 +0530 Tue, 05 Nov 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4951 For purposes of subsection (1A) of section 64, income of the minor child is attributed to the parent with greater total income when the parents' marriage subsists, and to the parent who maintains the child when the marriage does not subsist; once included in one parent, subsequent years' income is not included in the other parent unless the Assessing Officer, after giving that parent an opportunity of being heard, is satisfied that inclusion in the other parent is necessary. Manuals Income Tax Wed, 11 Sep 2024 11:04:00 +0530 https://www.taxtmi.com/manuals?id=4951