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The correct answer is Section 80U. Section 64(1A) of the Income Tax Act, 1961, provides for clubbing of income of a minor child with the income of his/her parents. However, this provision does not apply to any income of a minor child suffering from any disability specified under Section 80U. Section 80U provides for deduction from the income of an individual for medical expenses incurred on the treatment of a dependent who is suffering from a specified disability. The specified disabilities include mental retardation, leprosy, cancer, and blindness. Therefore, the income of a minor child suffering from any disability specified under Section 80U will not be clubbed with the income of his/her parents. The other sections you mentioned, Section 80DDB, Section 80DD, and Section 80D, also provide for deduction from the income of an individual for medical expenses incurred on the treatment of a dependent. However, they do not specify that the dependent must be suffering from a disability. Therefore, the income of a minor child who is not suffering from a disability but who incurs medical expenses for the treatment of a specified disease will be clubbed with the income of his/her parents.
______ test is used to see significant difference between the treatment means.
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