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CHAPTER VI-A, DEDUCTION UNDER SECTION 80 D:MEDICAL INSURANCE PREMIUM

24 May 2018

Does "dependent children of assessee" include 'adopted' and 'stepped' children or only 'biological'children of assessee ?

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2 Replies

CA K.Srividhya (Chartered Accountant) (279 Points)
Replied 24 May 2018

In my opinion dependent children also includes adopted and step children.

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CA Ashish Gupta (Chartered Accountant) (73 Points)
Replied 24 May 2018

As the IT Act doesn't provide for the definition of "Dependent Children", we can consider Dependent Children as any children being own child, adopted child, stepped child or any other child who is dependent on the assessee not being own child, adopted child, stepped child.

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