Section mapper · Allowances and exempt receipts
Section 10(32) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
The ₹1,500 exemption on a minor child’s clubbed income.
- Was
s.10(32), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 17), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 17 of the Schedule III table keeps the ₹1,500 per child ceiling, now expressed against the clubbing provision that carries the income in — section 99(1)(c), which is where old section 64(1A) now lives.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.64 → s.99 — Clubbing — when your spouse’s or child’s income is taxed as yours
- s.10(2) → s.11 — Money you receive as a member of a Hindu undivided family