Business in name of minor

Business income cannot be set off against income from salaries.It is not possible to set off the business loss against income from salaries u/s 71/72.

If he shows loss from other sources.

a) in the name of minor

b) in his name

then what would be the treatment?

Then in that case he might have to substantiate the same.

In case of minor he might be further ask to show the reason of the same and if the same if not verified then will lead to penalty ,etc.