Query regarding section 64(ii)(1a)(a)


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17 May 2013 Respected Sir/Mam,
I have a query regarding section 64(ii)(1A)(a)
In this section "manual work done by him" word is used, My query is what is the meaning of manual work done by him and is it about a minor boy only or minor girl is also covered.
please resolve my this query as soon as possible.
Please do the needful and oblige.

17 May 2013 Manual work means work which involves physical labour. Minor child includes minor girl.

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Guest (Expert)
17 May 2013 Minor includes minor girl also.

"Manual work done by him" has very simple meaning.

There may be two type of incomes:
1) Earned by application of talent, skill, hard work, e.g painting, acting, sportsman or involved in any activity on his own, which requires his efforts.

2) Casual incomes or other incomes:
Which do not require any efforts such as gift, interest, rents, capital gains.

manual work done by him covered in First type of income.

Although these types of incomes are not defined under the act, but they can be understand with the language used

17 May 2013 Income earned by application of skill, talent and specialised knowledge are included in Sec 64(1A)(b) amd manual work is in 64(1A)(a).

17 May 2013 Sir i want an example of physical labour.

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Guest

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Guest (Expert)
17 May 2013 Practically a minor can not be labour, but can be a trainee, or under any employement, it depends on situation.


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