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[Cites 0, Cited by 0] [Section 99(5)] [Section 99] [Entire Act]

Union of India - Subsection

Section 99(5)(b) in The Income Tax Act, 2025

(b)for sub-section (1)(c), income of minor child shall be included—
(i)in the income of that parent whose total income before such inclusion is greater, in case where the marriage of his parents subsists; or
(ii)in the income of the parent who maintains such child during the tax year, in case where marriage of his parents does not subsist,and such income, once included in the total income of either of the parent, for a tax year, shall not be included in the income of the other parent for any succeeding tax year, unless the Assessing Officer is so satisfied, after giving the other parent an opportunity of being heard;