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How will the prize money be taxed?

As your son is a minor, the winning will be taxed in the hands of the parents

Last year, my son won an inter-school quiz contest, where the prize money was Rs 1 lakh. How will this be taxed?

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Nandita Sharma, Pune

Congratulations on the winnings. For the sake of taxation, the clubbing provision would come into play as your son is a minor and the winning will be taxed in the hands of the parents. The clubbing principle typically works in a way that the winning sum will be added to the income of either of the parents, whoever is earning more and taxed at the slab rate that they fall under. 

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