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Investments in Minors' Names Eligible for Section 54EC Exemption, Income Attributed to Father u/s 64(1A.

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....Exemption u/s.54EC - REC Bonds - father has invested in shares in the name of two minor children - the computation has to be worked out in the hands of the minor and allow the exemption and subsequent income should be added in the hands of the father u/s.64(1A) - AT....