A minor son’s earnings from investments must be clubbed for the first time, and his parents’ marriage subsists. 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 subsists. In whose hands are they taxed under section 99 of the Income-tax Act, 2025?
The parent with the greater total income
The mother, as natural guardian
The parent who maintains him
The father, as head of the family
Answer and explanation
Under section 99(5)(b)(i) of the Income-tax Act, 2025, where the parents’ marriage subsists, the minor’s income is included in the income of the parent whose total income before the inclusion is greater. The parent who maintains the child is the test only where the marriage does not subsist.
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