Section 2 - Amendment of section 2 - Taxation Laws (Amendment) Act, 1975

CHAPTER II AMENDMENTS TO THE INCOME-TAX ACT, 1961 2. Amendment of section 2. In section 2 of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), after clause (15), the following clause shall be inserted, namely: (15A) child , in relation to an individual, includes a step-child and an adopted child of that individual; .