Income of Minor Child - Section 64(1A)

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Full Text of the Document

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....ability specified under section 80U of the Income Tax Act. * Income earned by minor child, on account of manual work or activity involving application of his skill, talent, specialized knowledge and experience. * If none of the parent is alive, minor shall file the return through legal guardian. There shall be no clubbing. Notes: * The income of the minor child shall be included. * where ....