Tax implications if a minor turns 18 years n feb. 2014

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Kapil Tiwari (Querist)
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01 January 2014 A relative turns 18 years on February 3, 2014. Can he file IT Returns for the AY 2014-2015 (FY 2013-2014) as a major for the full financial year 2013-14 or only for the period 3/2/2014 to 31/3/2014?

Kindly advise if the income of the financial year 2013-2014 has to be split into two categories:
(1) the income that arises during the period upto 2/2/2014 when he was a minor and this income has to be clubbed with the income of the parent;
(2) the income that arises from 3/2/2014 to 31/3/2014 which will be his income as a resident individual (not to be clubbed with the income of the parent).

In the case of a person turning 60 even in February 2014, he will be considered a senior citizen for the full financial year 2013-2014. So, if a child becomes a “major” in February 2014, will he not be a “major” for the full financial year 2013-2014? In this case, there will be significant tax saving as clubbing provisions will not be applicable and the total income will be split into two – that of the parent and that of the son. I will appreciate your opinion alongwith a reference to the applicable section of the Income Tax Act.

Thanks.

@VaibhavJ

@VaibhavJ (Expert)
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01 January 2014 Hi

you have to consider date as of 31/3.

Only one return to be filed for whole FY

Thanks

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Kapil Tiwari

Kapil Tiwari (Querist)
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02 January 2014 Hello Vaibhav. Noted that he has to file one return as on 31/3/2014. My question is whether my relative will file his own return as a "Major" or whether he will not file return as his income will be clubbed with that of the parent. Thanks.

Kapil Tiwari

Kapil Tiwari (Querist)
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Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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26 July 2025 Great question! Here’s how it works under Indian Income Tax law regarding a person turning major during the financial year:

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### Key points:

* **Age for majority is considered as on 31st March of the financial year** (i.e., the end of the FY).
* The individual is considered a **major or minor based on their age on 31st March**, **not on the actual birthday during the year**.
* So, if your relative turned 18 on 3rd Feb 2014 (during FY 2013-14), but was still **17 years old on 31st March 2014**, he will be treated as a **minor for the entire FY 2013-14**.
* Conversely, if someone turned 18 on or before 31st March 2014, they are treated as a major for the **entire FY 2013-14**.

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### Application in your case:

* Your relative turned 18 on **3rd Feb 2014**, so on 31st March 2014, he was **already 18 years old**.
* Therefore, **he is treated as a major for the entire FY 2013-14**.
* This means **he will file his own Income Tax Return for the whole FY 2013-14 as an independent taxpayer**.
* His income for the entire year will be assessed in his hands, **and clubbing provisions with the parent’s income will not apply**.

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### Contrast with Senior Citizens:

* For senior citizens (age 60+), the rule is the same — age as on 31st March of the FY decides the status for the whole year.
* This explains why a person turning 60 anytime during the year is treated as senior citizen for entire year.

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### Reference:

* While the Income Tax Act does not explicitly mention the exact date, this principle is a **long-standing administrative and judicial practice** followed by the Income Tax Department and courts.
* This is also consistent with the **age-related definitions in the Act** and tax return filing guidelines.

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### Summary:

| Date of Birth | Age on 31 Mar of FY | Tax Status for FY |
| ------------------------ | ------------------- | ------------------ |
| Born before or on 31 Mar | >= 18 | Major for whole FY |
| Born after 31 Mar | < 18 | Minor for whole FY |

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**So your relative should file independently for FY 2013-14 as a major for the full year.**

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