Definition of child under income tax law includes step-child and adopted child, clarifying who qualifies as a dependent. Definition of Child under clause (15B) of section 2 of the Income-tax Act, 1961, encompasses both a step-child and an adopted child of the individual; an ... Summary
Definition of child under income tax law includes step-child and adopted child, clarifying who qualifies as a dependent.
Definition of Child under clause (15B) of section 2 of the Income-tax Act, 1961, encompasses both a step-child and an adopted child of the individual; an administrative note clarifies "stepchild" as a child of one's spouse by a previous marriage, explaining the familial scope captured by the definition.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
