02 September 2009
clubbing means income of one person is clubbed in the hands of others, provisions of clubbing are applicable when income belongs to some one else and it is received by anotherone
in case of minor - income of such minor shall be included in the hands of parents whose other income are higher excluding minor's income, and such income so be included in years to come... further deduction of Rs. 1500 is available from the same.
CAclubindia
