Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Deduction and Collection of tax at source
Income of a minor child suffering form any disability of the nature specified in section 80 U is-
1
To be assessed in the hands of the minor child
2
To be clubbed with the income of that parent whose total income, before including minor's income, is higher
3
Completely exempt from tax
4
To be clubbed with the income of father