Income of the Minor Child - Definition / Legal Terminology - Income Tax

Explanation.- For the purposes of sub section (1A) of section 64 of the Income tax Act 1961,- '' Income of the Minor Child '' shall be included' ,- ( a ) where the marriage of his parents subsists, in the income of that parent whose total income (excluding the income includible under this sub-section) is greater ; or ( b ) where the marriage of his parents does not subsist, in the income of that parent who maintains the minor child in the previous year, and where any such income is once included in the total income of either parent, any such income arising in any succeeding year shall not be included in the total income of the other parent, unless the Assessing Officer is satisfied, after giving that parent an opportunity of being heard, that it is necessary so to do .