minor handicaped income

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CA Hemant T Dewani

CA Hemant T Dewani (Querist)
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05 June 2008 whether minor handicaped income is added in the parents income u/s 64(1A)

CA. Ramesh P Choudhary

CA. Ramesh P Choudhary (Expert)
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05 June 2008 Section 64(1A) is not applicable for the following cases:

In case of income of minor child from following sources, the income of minor child is not clubbed with the income of his parent.

1.Income of minor child (from all sources)suffering from any disability of the nature specified under section 80U

2.Income of minor child on account of any manual work.

3.Income of minor child on account of any activity involving application of his skill, talent or specialized knowledge and experience.