Clubbing

Jago Mohan pyare. Be practicle.  As far as i know Law doesnot have any provision for this extraordinary situation.

Dear

income tax department not know leagality or illegality they want to collect tax only.

Sir jee ur Question has no applicability in income tax act 1961

ur query is related to child marriage which is prohibited

Child marriage is not permitted. But if the girlis over sixteen (to be precise almost 17) she can become a mother. Only the child is out of wedlock. That is not illegal. It is illegitimate. When law makers make laws, they conveniently exclude whatever is illegal but they forget to include certain situations that are rare and illegitimate but legally not wrong.

There are chances a person below 18 can fly down to a jurisdiction that recognises marriages of those below 18 and get married there. However, you cannot have law makers  have a such a wide imagination. When their mind set is hellbent on meanness and imposing restrictions on others that they themselves cannot follow, you cannot expect them to be practical enough to extend their limited imagination.

since minor is not competent to enter into any contract hence minor income is taxable in hand of his parents but if due to any reason minor income can not be clubbed in hand of his parents then it would be taxable in hand of minor but his legal gurdian would be liable to pay tax & file return on his behalf upto extent of minor wealth . in given case son income should not be clubbed in hand of his minor parents but should be taxable in hand of minor himself & his parents income should be clubbed in their respective parents whose income is greater

minor son's legal gurdian shall file return & pay tax on his behalf out of his personal  assets

income of father will be clubbed in the income of his father. mother,s income will be clubbed in the income of her own father and regarding son, sincome there is no provision in act