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How is income of minor treated when filing Income tax returns?


How is income of minor treated when filing Income tax return
If you are a minor (under 18), you should know there are different ways in which the income will be treated when filing returns. In you are a parent and have made investments or opened an account with a bank in your kids name and the same is earning interest, then you have to add the interest so earned to your own income while filing tax returns.

Well, a minor is not required to file Income Tax separately. However, income earned should be included with parents or guardian while filing tax.


When the minor's total income is included in the total income of either of the parents, such income in any succeeding year shall not be included in other parent unless Assessing Officer is satisfied.

What about NRI parents?

Even NRIs can club his kids income irrespective of his or kids residential status.

When it cannot be clubbed?

One cannot club kids income if minor is suffering from permanent physical disability.

When does a minor have to file tax returns?

In following cases the filing is compulsory:

  • If the income is by manual work or through talent or specified knowledge.
  • If the minor is covered by any of the following and if it is clubbed with parents even when the income is nil.
  • Owns immovable property.
  • Owns vehicle.
  • Incurred expenditure on foreign travel.

Read more about: income tax tax
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