Treatment of Minor's Income and TDS Deduction: Clubbing Provisions, Refund Claims, and Demand Resolution under the Income Tax Act

CA Varun Guptapro badge , Last updated: 30 August 2025  
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In this article, we shall examine the legal and procedural framework where income is earned in the name of a minor, and Tax Deducted at Source (TDS) is effected on such income. The focus will be on how such income is assessed, when it is taxable in the hands of the parents, and what corrective steps

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CA Varun Gupta
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Category Income Tax   Report

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