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          <h1>Income-tax Act Amended: Clause (15A) Expands Definition of 'Child' to Include Step-Child and Adopted Child</h1> Section 2 of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 1975, to include a new clause. Clause (15A) defines 'child' in relation to an individual, expanding the definition to include a step-child and an adopted child.

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