SEC 80 C clarification

Originally posted by : Shyam Vasudevan
	under 80C Policies taken in name of child is eligible for deduction. Whether the word " child" means minor or majors are also included?

Yes. Child is covered, major or minor is irrelevant.

1. Child for the purpose of sec 80C shall include both minor and major. So irrespective of whether they are dependent or independent it should be available. 
2. Because Income tax has not given a specific definition for a child. According to sec 2(15B) child includes stepchild and as well as an adopted child. They have not specified anything about independent/dependent or major/minor. 
3. However, there is no precise case law or definition which specifies whether children includes major child also. 
Please correct me if the above interpretation has an alternative view.