Accident claim Received By minor

Accident claim is in nature of Capital reciept and hence not taxable
to claim tds file itr by clubbing income of child

Both PAN means child has also PAN card?

Both pan means child has also a pan card.

Minor income should be clubbed with parents income

To claim tds for compensation of accident claims for both mother & son, ...clubbing will not help
1) mother to file appropriate ITR showing claim amt in not taxable income & fill tds details
2) son....to file itr by representative.income tax filer...by visiting portal and filling representative details....claim compensation amt in income not taxable...( capital in nature)...and fill tds.
( assuming minor son has pan...as stated in query)
also go through income tax rules/ take help of professional/
( disclaimer...my opinion is based on my personal knowledge and not as professional)

IF CHILD IS A MINOR THEN NO NEED OF FILINGBITR.