Clubbing provision for minor

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Manek Amit (Querist)
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06 June 2014 It is given in S. 64(1A) that clubbing provision is also applicable for Minor Married Daughter.

My question is
When Minor Married Daughter is earned from money given by her husband, whether income of such minor will be clubbed in the hands of parents or her husband.

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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06 June 2014 As per Sec-64(1A) in computing the total income of an individual there shall be clubbed income of minor child (whether Married or unmarried).

So it is clear from the fact that the income is to be clubbed in the hands of Parents
as the provision says she should be Minor
the fact of marriage is irrelevant