Income of a minor child (including stepchild or adopted child) is clubbed with the income of the parent whose total income is higher. But there are certain exceptions,

a) If the minor earns income through manual work or by applying their skill, talent, specialized knowledge, or experience (e.g., winning a competition or performing in shows), such income is taxed separately.

b) If the minor is suffering from a disability specified under Section 80U of the Income Tax Act, their income is not clubbed with the parent's income.