A minor son’s earnings from investments must be clubbed for the first time, and his parents’ marriage does not subsist. In whose hands are they taxed under section 99 of the Income-tax Act, 2025?
Question and options
A minor son’s earnings from investments must be clubbed for the first time, and his parents’ marriage does not subsist. In whose hands are they taxed under section 99 of the Income-tax Act, 2025?
The parent with custody under a court order
The parent with the greater total income
The father, as head of the family
The parent who maintains him
Answer and explanation
Under section 99(5)(b)(ii) of the Income-tax Act, 2025, where the parents’ marriage does not subsist, the minor’s income is included in the income of the parent who maintains the child during the tax year. The greater-income test applies only while the marriage subsists, and legal custody is not the statutory test.
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