Income Tax Act, 1967.


447.—In the preceding provisions of this Chapter—

“child” includes a stepchild, an adopted child, and an illegitimate child;

“settlement” includes any disposition, trust, covenant, agreement, or arrangement, and any transfer of money or other property or of any right to money or other property;

“income” (except where, in sections 443 (1), 444 (b) and 446 (3) (4), it is immediately preceded by “as” or “his”) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in the State by a person resident or ordinarily resident in the State.