BMC Associates says Replied on 30th May,2026 09:23 AM

Yes, such income may still be clubbed with the income of the parent under Section 64(1A) of the Income Tax Act, 1961. The clubbing provisions under Section 64(1A) are independent of the source of income. If a minor child earns income (other than income arising from manual work or application of the child's specialized skill, talent, knowledge, or experience), such income is required to be included in the total income of the parent whose total income is higher before such clubbing. The fact that the income is earned and received outside India and is not deemed to accrue or arise in India does not automatically prevent clubbing. If the parent is taxable in India on such income under the residential status provisions, the minor's income may also be clubbed accordingly. Therefore, clubbing is based on the relationship between the parent and the minor child and not merely on the place where the income arises. For expert guidance on international taxation, clubbing provisions, and residential status issues, consult experienced chartered accountant firms in Gurgaon. A qualified chartered accountant Gurgaon can provide clarity on cross-border income taxation. If you are looking for a reliable CA firm in Gurgaon or an experienced CA in Gurgaon, professional advice can help ensure proper tax compliance and reporting.