What are the provisions for clubbing of income of a minor child under section 64(1A) of Income Tax Act, 1961? Mention the cases where income of minor child is taxable in the hands of minor himself.

The Income of minor child is to be clubbed in the hands of either of his parents. Such income shall be clubbed in the hands of that parent whose total income (excluding the income of the minor) is higher. If the marriage of his parents does not subsist, the income shall be clubbed in the hands of that parent who maintains the minor child during the previous year. Where the income of a minor child has been clubbed in the total income of a parent, such parent shall be entitled to an exemption to the extent of such income or ₹ 1,500 whichever is less, in respect of each minor child whose income is so included. The following income of minor child shall be taxable in the hands of minor child only and not to be clubbed in the hands of parents: Any income of a minor child suffering any disability specified u/s 80U. Income on account of manual work done by the minor child. Income on account of any activity involving application of skill, talent or specialized knowledge and experience.