Nirav (Tax preparer) (74 Points)
10 January 2010Kajal is 16 years old. But she is married to Vijay who is 21 years old. Vijay is businessmen. According to incometax rule, minor's income is taxable to father or mother who ever has got higher income. But kajal is married. So who is taxable to kajal's income? Kajal herself? Vijay? Kajal's father or mother whoever has got higher income?
Amir
(Learner)
(4016 Points)
Replied 10 January 2010
Dear Nirav,
Language of Sec 64 is clear that Income of a minor child shall be clubbed with the income of the father or mother who hasgot higher income before clubbing...Law has not provided any exception in case of minor married daughter....
Shashi Bhushan
(Learner, Jalandhar)
(996 Points)
Replied 10 January 2010
yes. income will be clubbed in the hands of parents.
CA Reetika Agarwal
(Chartered Accountant)
(43 Points)
Replied 11 January 2010
sec 64 clearly states that Income of a minor child shall be clubbed with the income of the father or mother who has higher income before clubbing of any income.No exception for minor married daughter. Therefore, income will be clubbed with the income of either of parents having higher income before clubbing.
Naveen
(Learner)
(116 Points)
Replied 11 January 2010
Agree with the above views however, Please note further that it also depends on the nature of income. If income earned is from some act of specific knowledge or art then income is taxable in the hands of Minor. Tax return shall be filed by representive assesee which could be her Husband.
Thanks.
Ravinder
(Sr. Accounts Officer)
(155 Points)
Replied 26 January 2010
Thanks for Reply to you all
But supose that if Minor has no parents means minor in orphan then where will calculate his/her taxable income???????
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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