Trader
2616 Points
Joined August 2009
The closest I have heard of is an unwed girl of 17 having a child. However logically till the girl would turn 18, the income would be clubbed in the hands of whichever parent of the girl has higher income:-
How?
If Minor receives gift, it is not of the minors' own talent. Therefore it will be clubbed with the mother who herself is a minor. The minor herself being a minor, all the income of hers (other than what is earned using her talent) will be clubbed with whichever parent of hers has higher income. Once she is major, the income of her minor child will be clubbed with her income.
What has to be seen is whether the girls' parent will get exemption u/s 10(32) for one child or for two children.
If the father of the girls child is known and accepted then maybe the income will be clubbed with his parent's incomeif it is more than the girl's parents income. The question of Section 10(32) remains open.