Section 99(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 99(1)] [Section 99] [Entire Act]

(c)to the minor child of the such individual, but shall not include income accruing or arising—

(i)on account of work done by such child; or

(ii)from activities where his skill, talent, specialised knowledge or experience is applied; or

(iii)where such minor child is suffering from disability of the nature specified in section 154;

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