Section - 10(32) (of Income Tax Act, 1961), Income-tax Act.

Section - 10(32) (of Income Tax Act, 1961), Income-tax Act.

Income Tax

Incomes not included in total income.

In the case of an assessee referred to in sub-section (1A) of section 64 (of Income Tax Act, 1961), any income includible in his total income under that sub-section, to the extent such income does not exceed one thousand five hundred rupees in respect of each minor child whose income is so includible;