{"id":115191,"date":"2017-03-21T14:41:54","date_gmt":"2017-03-21T09:11:54","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=115191"},"modified":"2017-03-21T14:41:54","modified_gmt":"2017-03-21T09:11:54","slug":"law-commission-submits-report-no-265-on-prospects-of-exempting-income-arising-out-of-maintenance-money-of-minor","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/21\/law-commission-submits-report-no-265-on-prospects-of-exempting-income-arising-out-of-maintenance-money-of-minor\/","title":{"rendered":"Law Commission submits Report No. 265 on Prospects of Exempting Income arising out of Maintenance Money of \u2018Minor\u2019"},"content":{"rendered":"
\n
\n

The Punjab and Haryana High Court, while dealing with the case Payal Mehta v. Sanjay Sarin, 2016 SCC OnLine P&H 4989\u00a0<\/a>by its judgment and order dated 27.01.2016 referred the matter to the Law Commission of India for consideration as to whether the provisions of Section 64(1A) of the Income Tax Act, 1961 require an amendment to provide for exemption from clubbing of minor\u2019s income accruing by way of interest on the amount deposited by one of the parents of the minor child as maintenance, at the hands of parent\/guardian under an order of the court. The plea taken in this case is that the interest on the amount of maintenance deposited in the name of minor child should not be subjected to tax.<\/p>\n

In view of the above, the Commission examined the various provisions of the Income Tax Act, 1961 including legislative history of Section 64(1A), Report of \u00a0Dr Raja J Chelliah Committee and case laws on the subject and submitted its Report No. 265 <\/b>titled Prospects of Exempting Income arising out of Maintenance Money of \u2018Minor\u2019,\u00a0<\/b>to the Government on 20.03.2017. In para 11 of the Report, the Law Commission has recommended that “income earned by way of interest on the amount of maintenance deposited in favour of the child does not require to be exempted from being clubbed with the income of the parent\/guardian; as such exemption, if granted, would open flood gates of tax evasion and would defeat the very object of inserting the provisions of Section 64(1A) of the Income Tax Act, 1961,\u00a0which had been brought to plug-in\u00a0the loopholes to prevent the avoidance of tax, causing substantial loss\u00a0or leakage of revenue.<\/p>\n<\/div>\n

Ministry of Law & Justice<\/div>\n
Read the Report here<\/a><\/div>\n
<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Punjab and Haryana High Court, while dealing with the case Payal Mehta v. Sanjay Sarin, 2016 SCC OnLine P&H 4989\u00a0by its <\/p>\n","protected":false},"author":91,"featured_media":78291,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-115191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news"],"yoast_head":"\nLaw Commission submits Report No. 265 on Prospects of Exempting Income arising out of Maintenance Money of \u2018Minor\u2019 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/21\/law-commission-submits-report-no-265-on-prospects-of-exempting-income-arising-out-of-maintenance-money-of-minor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Law Commission submits Report No. 265 on Prospects of Exempting Income arising out of Maintenance Money of \u2018Minor\u2019\" \/>\n<meta property=\"og:description\" content=\"The Punjab and Haryana High Court, while dealing with the case Payal Mehta v. 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Further, the assessee accounted his 50% share and offered the same as capital gain with the deduction of claim under Section 54 of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"clubbing assessee's income with minor daughter's share","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":263513,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/11\/will-tax-deducted-at-source-be-attracted-on-compensation-awarded-under-consumer-protection-act-in-the-form-of-simple-interest\/","url_meta":{"origin":115191,"position":1},"title":"Will Tax deducted at source be attracted on compensation awarded under Consumer Protection Act \u201cin the form of simple interest\u201d? 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However, owing to the compelling responsibilities of single-handedly raising the child coupled with the burden of long commuting hours, she had to discontinue her employment.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":372991,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/17\/delhi-hc-custody-of-one-child-doesnt-dilute-maintenance-duty\/","url_meta":{"origin":115191,"position":4},"title":"Custody of one child does not dilute husband’s duty to maintain wife and other child living with her: Delhi High Court","author":"Ritu","date":"January 17, 2026","format":false,"excerpt":"\u201cAt the stage of consideration of interim maintenance, this Court is neither expected nor required to embark upon a detailed inquiry or conduct a mini trial to resolve such disputes conclusively.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Custody of One Child","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Custody-of-One-Child.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Custody-of-One-Child.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Custody-of-One-Child.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Custody-of-One-Child.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":373034,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/17\/guj-hc-tds-not-deposited-by-employer-employee-right\/","url_meta":{"origin":115191,"position":5},"title":"Employee entitled to TDS credit despite non- deposit of deducted tax by the employer: Gujarat High Court","author":"Prarthana Gupta","date":"January 17, 2026","format":false,"excerpt":"The petitioner\u2019s employer, Kingfisher Airlines, had deducted the Tax Deducted at Source from the petitioner\u2019s salary but had not deposited the same in the Central Government Account","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"TDS not deposited by employer","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/TDS-not-deposited-by-employer.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/TDS-not-deposited-by-employer.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/TDS-not-deposited-by-employer.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/TDS-not-deposited-by-employer.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/115191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=115191"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/115191\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/78291"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=115191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=115191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=115191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}