New Delhi, Sept. 13 -- A minor may have income from investment, gifts, interest, their own skills or other such sources. While most parents may assume that such earnings will automatically be added to their own income while filing income tax return (ITR) and taxed in their hands, that is not always the case.

Income-tax rules provide certain exceptions where the child's income is not clubbed with the parent's income. This can prevent the parent's taxable income from increasing, while allowing the minor child to claim applicable tax benefits, such as the standard deduction and rebate, subject to the relevant rules.

Income earned by a minor through their own skills, talent, specialised knowledge, or manual work, such as participating in sp...