Can return file by a minor

income of minor is clubbed with the income of parent whose taxable incomeis more and the tds on such income is also deductible in income of  parent

if income of minor is becouse of his/her talent as prescribed under act than legal guartion or parents can file return on the behalf of minor and claim tds,

if such income is not because of above reason than as per clubbing rules income of miner will be clubed in the hands of parents whoes income is higher and same person will be eligible for claiming tds.

THEN WHY SHOULD ISSUED PAN CARD IN NAME OF MINOR?

because if income is not lible to club than itr file in the name of minor by his/her parents.

WHEN IT IS NOT LIBLE?

WHEN THE MINOR RECEIVED INCOME DUE TO HIS MANUAL WORK, SKILL, TALENT, EXPERIENCE AND HE IS COVERED UNDER DISABILITY U/S 80U

U/S 80U ONLY FOR DISABLE PERSON NOT IN CASE OF MINOR

[ In computing the total income of any individual, there shall be included all such income as arises or accrues to his minor child.

EXCEPT

 not being a minor child suffering from any disability of the nature specified in section 80U]

: Provided that nothing contained in this sub- section shall apply in respect of such income as arises or accrues to the minor child on account of any-

I THINK YOU SHOULD NOT UNDERSTOOD THE PROBLEM

SUPOUSE A IS MINOR FD WITH BANK 10,00,000.00 ON THAT AMOUNT BANK GIVE INTEREST ON THAT DEDUTED TDS & DEPOSITED IN THE PAN NO. OF A MINOR ASSESSEE

THEN HOW WE CLAIM FOR TDS? 

Minor can file IT return and eligible to obtain PAN 

Agree with Harish....

Only if income is actually earned by the minor by way of talent or work done

Originally posted by : LALIT KUMAR GANERIWAL
	SUPOUSE A IS MINOR FD WITH BANK 10,00,000.00 ON THAT AMOUNT BANK GIVE INTEREST ON THAT DEDUTED TDS & DEPOSITED IN THE PAN NO. OF A MINOR ASSESSEE THEN HOW WE CLAIM FOR TDS?

Interest on FD, which is in the name of the minor, should be included in the income of the parent whose income (before making any clubbing) is greater. But TDS will be deducted in the name of the minor. The same can also be claimed by the parent, provided PAN of Minor is provided to the Bank.

but when 26as not show the tds amount then cpc not make deduction then how we claim in the return of gurdian file?