Child - Definition / Legal Terminology - Income Tax

As per clause (15B) of section 2 of the Income-tax Act, 1961 - Child in relation to an individual, includes - a step-child and an adopted child of that individual; Admin Note- dictionary meaning of the expression stepchild is a child of a spouse born out of the wedlock with the former's spouse. In other words, a child of one's husband or wife by a previous marriage.