Question
अवयस्क के आय को जोड़ने के सम्बन्ध में प्रावधान
Answer :
Word Count : 941
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आयकर अधिनियम के अंतर्गत अवयस्क की आय के समावेशन का प्रावधान कर चोरी की संभावनाओं को रोकने तथा कराधान प्रणाली को अधिक न्यायसंगत बनाने के उद्देश्य से किया गया है। सामान्यतः प्रत्येक व्यक्ति अपनी आय पर कर देने के लिए स्वतंत्र इकाई माना जाता है, परंतु अवयस्क के मामले में यह माना जाता है कि उसकी आय पर उसका प्रत्यक्ष नियंत्रण नहीं होता और अभिभावक उस आय का उपयोग कर सकते हैं। इसी कारण आयकर अधिनियम, 1961 की धारा 64(1A) के अंतर्गत अवयस्क की आय को उसके माता या पिता की आय में जोड़ा जाता है। इस प्रावधान के अनुसार, यदि किसी अवयस्क बच्चे की कोई आय है, तो वह आय सामान्यतः उस माता या पिता की कुल आय में जोड़ी जाएगी जिसकी कुल आय अधिक है, जिसे उच्च आय वाला अभिभावक कहा जाता है। इसका उद्देश्य यह सुनिश्चित करना है कि आय को कृत्रिम रूप से विभाजित करके कर की देयता को कम न किया जा सके। उदाहरण के लिए, यदि कोई व्यक्ति अपनी आय को अपने अवयस्क बच्चे के नाम पर निवेश करके कर बचाने का प्रयास करता है, तो यह प्रावधान उस प्रयास को विफल करता है। हालांकि, इस सामान्य नियम के कुछ महत्वपूर्ण अपवाद भी हैं। पहला अपवाद यह है कि यदि अवयस्क की आय उसके स्वयं के कौशल, प्रतिभा या विशेष ज्ञान के कारण अर्जित हुई है, तो ऐसी आय को
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