https://www.taxtmi.com/caselaws?id=65906 Section 80C(2)(a)(i) permits an individual to claim a deduction for life insurance premia paid to keep policies in force on the life of the assessee, spouse or any child. The expression "any child" contains no restriction limiting the benefit to minor children. Its contrast with section 64(1)(iii), which expressly uses "minor", indicates that premia paid for policies on a child's life remain eligible after the child attains majority. Departmental guidance and commentary similarly support relief for insurance policies covering either minor or major children. Consequently, disallowance of the deduction solely because the children were majors is not sustainable. en-us Wed, 05 May 1982 00:00:00 +0530 Sat, 19 Feb 2011 12:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65906 Section 80C(2)(a)(i) permits an individual to claim a deduction for life insurance premia paid to keep policies in force on the life of the assessee, spouse or any child. The expression "any child" contains no restriction limiting the benefit to minor children. Its contrast with section 64(1)(iii), which expressly uses "minor", indicates that premia paid for policies on a child's life remain eligible after the child attains majority. Departmental guidance and commentary similarly support relief for insurance policies covering either minor or major children. Consequently, disallowance of the deduction solely because the children were majors is not sustainable. Case-Laws Income Tax Wed, 05 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65906