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

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Does "dependent children of assessee" include 'adopted' and 'stepped' children or only 'biological'children of assessee ?
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In my opinion dependent children also includes adopted and step children.

Regards

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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