Income of a person to include income of spouse, minor child etc.

Everyone should know about the benefits of section 80g.

When calculating a person's total income, all revenue should be included, whether it is received directly or indirectly:-

(a) to such person's spouse from the spouse's involvement in a company operating a business in which such person is a partner;

(b) to a minor child of such a person upon the minor's admission to the privileges of partnership in a company in which such a person is a partner;

(c) subject to the restrictions of clause I of section 27, to such individual's spouse from assets delivered directly or indirectly to such spouse by such individual without just compensation or in conjunction with a separation agreement;

(d) subject to the restrictions of section 27's clause I to a minor child of such an individual who is not a married daughter from assets delivered by such an individual to the minor child directly or indirectly without reasonable consideration; and

(e) to any person or group of people from assets transferred by such person without paying the appropriate consideration to the person or group of people, to the extent that the revenue from such asset is for his or her husband, minor child (who is not a married daughter), or both, either immediately or later.

Here is your web URL on 80g of income tax act.

The husband or wife whose overall revenue (minus the revenue referred to in that clause) is larger will be used to determine who will be included in the computation of the person whose total income is to include the income referred to in that clause.

Additionally, for the purposes of the aforementioned clause, in cases where both parents are employees of the company in which the minor child is a partner, the income derived from the partnership by the minor child shall be counted as part of the income of the parent with the higher total annual income (not including the income mentioned in the aforementioned clause).

Get tax deduction under section 80g.

Additionally, if any such income has previously been included in either spouse or parent's total income, it may not be included in either spouse or parent's total income in any succeeding year unless the income-tax officer determines that it is necessary to do so after giving the other spouse or parent a chance to be heard.

Your destination is here deduction under section 80g.