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15927 Points
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As per section 2(15B) of Income-tax Act, 1961, child, in relation to an individual, includes a step-child and an adopted child of that individual.
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But, Supreme Court has given Muslims the right to adopt a child despite their personal law prohibiting it.
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- M/s Shabnam Hashmi vs. Union of India & Ors., Writ Petition (Civil) No. 470 of 2005, Judgment dated 19.02.2014 [Download]