https://www.taxtmi.com/circulars?id=4991 Deduction under section 80C permits premiums paid to effect or keep in force life insurance on the assessee, spouse, or any child; premiums on policies for adult children, including a married daughter, qualify for the deduction. The Circular confirms this treatment continues under the Finance Act, 1990 provision as it is in pari materia with the earlier section. en-us Wed, 22 Aug 1990 00:00:00 +0530 Fri, 08 Aug 2008 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4991 Deduction under section 80C permits premiums paid to effect or keep in force life insurance on the assessee, spouse, or any child; premiums on policies for adult children, including a married daughter, qualify for the deduction. The Circular confirms this treatment continues under the Finance Act, 1990 provision as it is in pari materia with the earlier section. Circulars Income Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4991