Daughter's income tax file

Congratulations for the baby girl.
Open a Sukanhya Samuruddhi Scheme Account in your nearest post office or notified bank account.

Apply for PAN in her name wherein you need to give your or your spouse Aadhaar for the same as a representative since she is a minor.

Accordingly you can apply section 64 of the Income Tax Act 1961 for clubbing of income.