EXCEPTION 64(1A) In computing the total income of any individual, there shall be included all such income as arises or accrues to his minor child not being a minor child suffering from any disability of the nature specified in section 80U:
Provided that nothing contained in this sub-section shall apply in respect of such income as arises or accrues to the minor child on account of any - (a) Manual work done by him; or
(b) Activity involving application of his skill, talent or specialised knowledge and experience.
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