Minor income

yes it would get clubbed to either of parent who has higher income 

Yes, it will be clubbed as mentioed by Mr. Sharma. Further, parent in whose income it is being clubbed can cliam a deduction of Rs. 1,500/- u/s 10(32).

Regards

CA Shivani Mittal

Agree with Sharma & Shimi

Yes it will be clubbed either of parent who has higher income......if tds certificate issued in Minor's name then you can't claim credit of such TDS. 

For claiming credit of TDS 

As per Rule 37BA, Clause 2(i), Where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee. Provided that the deductee files a declaration with the deductor and the deductor reports the tax deduction in the name of the other person in the information relating to deduction of tax. 
 

Thank you for all