Bank a/c detail in itr

only bank account details of individual whose return is filed is compulsary.....and that to active account

CBDT has released /notified vide notification 41/2015 dated 15-4-2015 about the new income tax return forms fro the A.Y. 2015-16, in whcih one of the Major change was 'mandatory for taxpayers to disclose, all bank accounts held by them during any time in previous year ( financial year) in the income tax return forms.

A new schedule "BA :Details of Bank account held in India at any time during previous year" has been added in ITR forms.

In this schedule following details has been asked

1. Number of Bank account held by you during previous years (whether open or closed )
2. Then account wise details is to be given 
   1. Sr. No.
   2. IFSC code of Branch
   3. Name of Bank
   4. Name of the joint holder(s)
   5. Account number
   6. Account balance at the end of the previous year 

Since there are no clear cut instructions whether bank accounts of Minor is to be reported, hence it is not mandatory for the assessee to report the the same in the Income tax return.

Hope ur doubt is cleared now..

Yeaahh ... Thanx

Dear, if there is a joint account of the minor with either of his / her parents, then only father  or mother, as the case may be, will be required to give the account details else not mandatory & can be avoided..Only giving PAN of the father /mother doesn't makes him / her liable to disclose the account of his / her minor child...

agree with Mr. Stranger

U r most welcome dear 'Nitin'..

If Minor is earning any Income through his talent then the income is clubbed in the Income of his Father or Mother ( WHICHEVER HAVE HIGHER INCOME) and no seprate documents of minor is needed