Child income

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my client has two children. he mad investment(fixed deposits) in name of both children. now , he had given her wife pan number while investing money in FD. his income is higher than her wife income. so in this case children's FD interest income who gonna club ? father or mother?
Replies (2)

It will be clubbed in the father's income, and he'll get exemption of 3,000 from clubbed income.

exemtion under which head
...or where to show in itr??


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