In India, incest, is not an offence. Indian law does not recognize incest as a punishable crime, unless the child is a minor, in which case it is treated as child sexual abuse. Section 90 of the Indian Penal Code deals with sexual abuse of children. According to the IPC, "there is no specific provision in the Indian law as regards to sexual abuse of children by parents or teachers. Such acts are covered by the general provisions relating to sexual abuse of children by their custodian, in whatever capacity they may be.             

Source:   http://doctor.ndtv.com/topicslider/ndtv/tid/427/pagenum/4/Incest.html

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