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.
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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.
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