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The income of a minor (child below 18 years of age, except a child suffering from a disability) can be taxed in India. It is included as part of the total income of the child’s parent.

Who has to file Income Tax?

Last updated on Oct 8, 2026

It is mandatory for every person to pay Income-tax. Income tax law defines the term ‘person’1 to include:

  • Individual. For example, a salaried employee, etc.
  • Hindu Undivided Families (HUF). For example, a HUF including the joint family of Mr. Rakesh, Mrs Rakesh and their sons pays tax as a separate entity.
  • Association of persons or body of individuals. For example, a housing cooperative society.
  • Firms. For example, a firm called TaxMann & Co-owned by Mr. Rakesh and Mrs. Rakesh.
  • Companies. For example, ABC Ltd., XYZ Ltd.
  • Local authority and any artificial juridical person not covered under any of the above. For example, University and Institutions, municipal corporations, etc.

Certain entities in India do not have to pay tax, as they are exempted from paying taxes under the law. Read here to find out more. 

  1. Section 2(77), Income-tax Act, 2025. [↩]

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