Section 91: Income of a minor child — Income Tax Ordinance, 2001

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91. Income of a minor child.— (1) Any income of a minor child for a tax year chargeable under the head "Income from Business" shall be chargeable to tax as the income of the parent of the child with the highest taxable income for that year. (2) Sub-section (1) shall not apply to the income of a minor child from a business acquired by the child through an inheritance. PART III ASSOCIATIONS OF PERSONS

Effective date: 2001-09-13

Related sections

Section 90: Transfers of assets Section 92: Principles of taxation of associations of persons Section 89: Authors Section 93: Omitted by the Finance Act, 2007 Section 88A: Omitted by Finance Act, 2014 Section 94: Principles of taxation of companies

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