Teenage cricket sensation Vaibhav Sooryavanshi has emerged as one of the breakout stars of IPL 2026, reportedly building a fortune of nearly Rs 7 crore before even turning 16. While his rise has impressed fans, it has also sparked curiosity about whether minors are required to pay income tax.
Under Indian tax laws, a minor’s income is typically added to the income of the parent with the higher earnings. Known as the clubbing provision, this rule generally applies to returns generated from investments made in a child’s name, including bank deposits and mutual funds.
If you enjoyed reading this article, you can help support our journalism by adding OHeraldo as a preferred source.
Yet there is a crucial exception. Income earned through a child’s own talent, skill, knowledge or specialised work is not clubbed with parental income. Instead, it is taxed separately in the minor’s hands.
For Vaibhav, whose earnings arise from cricket contracts, prize money and endorsement deals linked directly to his sporting ability, this exception applies. As a result, his income is treated differently from investment income held in a child’s name.
Tax professionals note that the same rule benefits child actors, singers, influencers, YouTubers and other young achievers earning through their personal capabilities. Their income can be assessed independently despite their age.
Parents should nevertheless remain cautious, as income from investments made on behalf of children generally continues to be clubbed with parental income. Once the child becomes an adult at 18, all earnings are taxed directly in their own hands and the clubbing provisions cease to apply.
However, Vaibhav’s case falls under an important exception. Tax experts point out that income earned through a minor’s own talent, skill, knowledge, specialised expertise or manual work is taxed independently in the child’s hands. Since Vaibhav’s earnings stem directly from his cricketing performances and endorsement opportunities linked to his sporting talent, they are not clubbed with his parents’ income.
The same principle applies to young actors, singers, social media creators and esports players who earn through their own abilities. Their income can be assessed separately despite being minors.
Experts also caution parents against assuming that all income earned in a child’s name is taxed separately. Investment income generated from assets funded by parents generally remains subject to clubbing provisions and must be reported accordingly.
Once a child turns 18, the rules become straightforward. The individual becomes fully responsible for reporting income, filing tax returns and meeting tax obligations independently, regardless of the source of income.
