Income of minor to be taxed in hands of grandfather who is maintaining him after death of his parents

IT : Where parents of minor child did not survive, income of minor child had to be taxed in hands of representative-assessee-Guardian and grandfather by invoking section 64(1A) and Explanation (b) thereto for period for which said minor child remained a minor, since there was no other provision to assess minor's income in hands of minor herself.

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