09 December 2013
As per provisions of income tax act, if minor have generate income from his own talent or skill or if he/she is suffering from any disability u/s 80u. then it should be file his/her own return separately with his/her own PAN card.
Otherwise if not fall under the above situation then provisions of clubbing has been applied on him. in which a separate deduction also can claim by the return filler.
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