Sec 10 (32)

Jayesh Rathor (Student) (55 Points)

30 September 2016  
As per section 10 (32), The income of a minor child upto Rs1500 in respect of each minor child whose income is includible under sec 64 (1A) My question: Is this exemption available on the total income per child that is if A a minor has 3 source of income then can he avail individual exemption on each source of income or he has to sum all the source of income and then avail exemption of Rs1500 Is this exemption available for individual source of income or on lumpsum income of a minor in a given P.Y Thank You.