ITR Rules for Minors to File Income Tax Returns

Did you know that minors also have to file income tax returns? If you have no idea what I am talking about then read this article to learn about ITR rules related to minors filing Income Tax Returns.

As per the section 64(1A) of the Income Tax Act of 1961, unless there are specific restrictions or circumstances applicable, all income generating or accruing to a minor child should be combined while computing the parent’s total income.

People are generally confused about ITR filing in relation to minors. They keep making rough guesses between minors being exempted from paying tax or they have to pay or the last is if their parents are supposed to pay it. I hope the above statement helps clear out some of the doubts in your head and here is some more information on the topic.

First of all, there is no age bar set against filing the Income Tax Return in India. If someone is earning any kind of income, he or she is supposed to file an ITR in the correct way. However, the cherry on the top is that they are not supposed to pay any tax on it.

Also Read:

ITR Filing Can Be Done Without Form 16

In addition to that, until the child attains majority, any one of his or her parents can file ITR for the kid.


In this article, we learnt if the minor child is generating some income, then does he or she have to file an ITR with the Government of India. As it turns out, he or she will have to file ITR with the Income Tax Department but there is no need to pay any tax on it.

Please share this article with people who you think would be interested in learning about this ITR Rule.

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