|A person becomes a major on the completion of 18 years. Thus at any time during any previous year if a person becomes a major, he is considered to be a major for the entire period of the previous year and not necessarily in respect of the income earned after the date of attainment of majority. This is an important aspect which should be kept in view by a taxpayer for the adoption of tax planning in the case of those minor children who are likely to attain majority in a particular year. However, if there is any income of a major child, whether son or daughter, even out of gifts made by NRI or anyone else, the clubbing provision of Section 64 would not apply. The entire income of the major child would be assessed separately and independently in the hands of the major child only.