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student (Querist)

17 December 2009 if the parents alive & income is earned by minor on a/c of skill /talent then income will not be clubbed in hands of parents .minor will file the return +sign the reurn ?
my ? is since minor is not a party to contract then whether minor is able to sign or some other person is liable to sign b/c in return we have to acknowledge that information given above is correct. (if parents alive then parents or if parents dead then legal guardian has to obtain power of attorney)

KRISHNA KUMAR R C

KRISHNA KUMAR R C (Expert)

17 December 2009 Either of the parent can file return of minor on behalf of him by signing the return. no neeed of power of attorney.

student

student (Querist)

21 December 2009 parents are considered deemed owner .which act makes this reference?

student

student (Querist)

21 December 2009 parents r deemed owner ,proof is birth certificates.there is any sec which specify it? but who wil come in def of legal guardian ,wht is proof for that?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

03 August 2024 Here’s a detailed answer to your questions regarding the filing of tax returns for a minor:

### **1. Filing Tax Returns for a Minor**

#### **Income of a Minor:**

- **Income from Skill/Talent:**
As per the Income Tax Act, if a minor earns income through their skill, talent, or specialized knowledge, such income is not subject to clubbing under Section 64(1A). This section deals with the clubbing of income in case of minor children, but it excludes income earned through their skill or talent.

- **Filing the Return:**
The minor’s income should be filed in the minor’s name. However, since a minor cannot legally sign contracts, a parent or guardian will sign the tax return on their behalf.

### **2. Signing the Tax Return**

- **Who Signs?**
The tax return for a minor must be signed by:
- **Parent(s):** If the minor's parents are alive, they will sign the return.
- **Legal Guardian:** If the parents are deceased, the legal guardian of the minor will sign the return.

The return needs to be signed by the person responsible for the minor’s affairs. The person signing the return will also be responsible for the correctness of the information provided.

- **Power of Attorney:**
If the return is signed by a legal guardian, a power of attorney or any document evidencing their guardianship might be required. This ensures that the guardian has the legal right to act on behalf of the minor.

### **3. Deemed Ownership**

- **Act and Proof:**
- **Deemed Ownership:** Under the Income Tax Act, parents are considered deemed owners of the income earned by a minor unless it is earned through the minor's own skill or talent. This is stipulated in Section 64(1A) of the Income Tax Act, which deals with the clubbing of income of a minor child.

- **Proof of Relationship:**
Proof of the minor’s relationship with their parents or guardians usually includes documents such as:
- **Birth Certificate:** To prove the minor's age and relationship to the parents.
- **Legal Guardian Documentation:** In cases where parents are deceased, legal guardianship might be evidenced through court orders or guardianship certificates.

### **4. Legal Guardian Definition**

- **Definition and Proof:**
- **Legal Guardian:** A legal guardian is an individual who has been given legal authority by a court to care for a minor. This may be a relative or a court-appointed guardian.

- **Proof of Guardianship:**
Proof for the legal guardian generally includes:
- **Court Order:** A document from a court confirming the appointment of the guardian.
- **Guardianship Certificate:** Any official documentation that appoints the guardian.

In summary, while a minor cannot sign the tax return themselves, it is signed by their parent or legal guardian. For legal guardians, proper documentation is required to prove their status and authority. The legal references for these provisions are found in the Income Tax Act, particularly Section 64(1A), and various court orders or official documents regarding guardianship.

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