Clouds Lahore 28°C Clouds Karachi 34°C Clouds Islamabad 24°C

← All sections

s. 91

Income of a minor child

Provisions Governing Persons

(1) Any income of a minor child for a tax year chargeable under the head "Income from Business" shall be chargeable to tax as the income of the parent of the child with the highest taxable income for that year.
(2) Sub-section (1) shall not apply to the income of a minor child from a business acquired by the child through an inheritance. PART III ASSOCIATIONS OF PERSONS
Amendment history (9)
  • The words, brackets, figure and comma “Subject to sub-section (2)” omitted by the Finance Act, 2007.
  • Inserted by the Finance Act, 2003.
  • Full stop substituted by a colon by the Finance Act, 2014.
  • Added by the Finance Act, 2014.
  • Full stop substituted and new proviso inserted by the Finance Act, 2024.
  • Explanation added by the Finance Act, 2022.
  • Explanation omitted by the Finance Act, 2026. The omitted explanation
  • Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-section (2)
  • Sub-section (3) omitted by the Finance Act, 2007. The omitted sub-section (3)

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 158

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.