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Commentary

IN3.5.1 Income tax implications for minors

India

IN3.5.1ÌýÌýÌýÌý Income tax implications for minors

In India, a minor is any person who is under the age of 18 years.

Income earned by the minor is taxed as per section 64(1A) of the Income tax Act as follows:

  1. Ìý

    •ÌýÌýÌýÌý all income earned by the minor such as interest income from savings bank account, fixed deposits and other investments will be included with

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