Clubbing Provision

Tax queries 720 views 1 replies

Hello,

Minor's income is to be clubbed in the income of parents whoever has got higher income.

But what if minor's parents are no more and minor stays with his uncle?

And what if minor is orphan where he is:

1. staying in orphanage.

2. not staying in orphanage (staying alone)

Replies (1)

Depends on the source of minor;s income

If the minor earns income by use of his talent/skill this this income need not be clubbed

If income is earned by some other way - then income is clubbed with parent/ guardian

In case of an orphan staying with his uncle , who is the guradian , the minors income will be clubbed along with his uncles


Can u briefly describe the situation u have in mind when u mean an orphan earns income ?


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details