Minor filling taxes on income earner on his own skills

Floss Hype (61 Points)

10 September 2019  

A minor earned well over tax threshold amount from adsense (online) this FY and brought the money to his mum's account. Can He open a new bank account, transfer his share from his mother to this new account and file returns separately rather than filling with his mother's income ? (He has Valid PAN and Aadhaar)