What is clubbing of income under the Income Tax Act?

Under Section 64, income earned by certain individuals (like minor children or spouse from assets gifted to them) is added to your ITR and taxed as your own income to prevent tax avoidance.

Is a minor child's income always clubbed with the parents?

Yes, u/s 64(1A), unless the child has a certified disability u/s 80U, or earns the income through manual work or application of their own specialized skill, talent, or knowledge.

How is income from assets gifted to a spouse treated?

If you transfer an asset to your spouse without adequate monetary consideration, any income generated from that asset (e.g. rental income, dividend) is clubbed with your income u/s 64(1)(iv).

Clubbing of Income CheckerFY 2026-27

Identify tax leakages from family income clubbing under Section 64 for minor children and spouse asset transfers.

Share this calculation:

Documentation

Quick Summary: Clubbing of Income Checker

Section 64 of the Income Tax Act prevents tax-splitting by 'clubbing' income from assets gifted to minor children or spouses back into the giver's income. In FY 2026-27, income earned by a minor child is clubbed with the higher-earning parent, unless the child has a disability or earns via their own specialized skill.

Related Calculators

Income Tax Calculator

Gift Tax Calculator

HUF Tax Benefit Calculator

Regulatory Disclaimer · FY 2026-27

Last verified May 2026

Statutory Disclosure

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.