Clubbing of income of son

Clubbing of income provision is applicable to only minor children as under:

• A minor's income is clubbed with that of the parent with the higher income.
• Only income earned till the year the minor attains age 18 is clubbed.
• A minor's income is clubbed after allowing for various deductions.

In excess of Rs. 1,500 earned by a minor, the income is added to the parent with higher income, irrespective of the residential status of either the child or the parent. The clubbing provision is applicable even if the parents are NRI and the minor stays in India or vice-versa.

Non-clubbing of Minor's Income
Clubbing provision is not applicable in the following cases:

• If the minor is suffering from permanent physical disability.
• If the minor earns through manual work or by using skills, experience, talent or specialised knowledge. It will be taxed as her own income.

Exception: Income up on such incomes are clubbed with parents, like interest received from bank if the money is deposited.

Parent's Income
The minor's income is clubbed with the parent with higher income in the year the minor first earns income. Supposr it is clubbed with the mother's income in the first month, it cannot be clubbed with that of father in the following years, even the income of father exceed that of mother. 

Majority of child
At the time the child becomes major, the income earned till the date the child turns 18 is to be clubbed. In case of earning from business of minor, the profits for the year in which she turns 18 whould not be clubbed, since they would accrue the last day of the year. 

Need to file seperate return for this year.

If time is available revise the earlier year or file a petition us 154. Lets see how it goes there.

If not you can claim TDS in current year TDS credit is allowed to be adjusted for two years.

Hope i am satisfying your qery.