03 July 2011
If minor does not have income from his skill or labour then you cannot file his return. The income if any arising to the minor is to be clubbed with either mother or father who so ever's income is higher and always his income will be clubbed only in the hands of the mother or father with whose income it is first clubbed.
Only rebate u/s 10(32) can be claimed for Rs. 1,500/- each minor.