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Under section 99(1)(c) of the Income-tax Act, 2025, income arising to a minor child is generally…

Section 99(1)(c)(iii) excludes income where the child has "disability of the nature specified in section 154". Separation of the parents does not itself prevent clubbing;…

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Under section 99(1)(c) of the Income-tax Act, 2025, income arising to a minor child is generally included in the income of a parent. This does NOT apply to the income of a minor child who

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Correct answer C

Section 99(1)(c)(iii) excludes income where the child has "disability of the nature specified in section 154". Separation of the parents does not itself prevent clubbing; section 99(5)(b)(ii) identifies the maintaining parent in that case.

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