Income Tax Ordinance, 2001 — Section 91: Income of a minor child

91. Income of a minor child.— (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. 157 Chapter V – Provisions Governing Persons PART III ASSOCIATIONS OF PERSONS