All income which arises or accrues to the minor child (not suffering from any disability as specified in section 80 U) shall be clubbed with the income of parent whose total income excluding the income to be included of

CS Executive · Tax Laws and Practice · PYQS · December 2018
All income which arises or accrues to the minor child (not suffering from any disability as specified in section 80 U) shall be clubbed with the income of parent whose total income excluding the income to be included of the minor not derived from any activity involving application of his skill, talent or specialized knowledge:
(A) in the hands of father only
(B) in the hands of mother only
(C) equally in the hands of both mother and father
(D) with the income of that parent whose total income is greater before clubbing of such income

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act, 1961

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