RR opener Vaibhav Sooryavanshi reportedly has estimated net worth of ₹7 crore at 15. Under Section 64(1A), a minor's income is generally clubbed with the higher-earning parent's income, with ₹1,500 exemption. However, income from personal skill or talent, like cricket and endorsements, is taxed in the minor's own hands. ITR is filed through a parent/guardian as representative assessee.