Income tax

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bhumika hasani

bhumika hasani (Querist)
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07 September 2013 does maternal aunt(mausi) son's are covered under section 2(41) of income tax act??

CA Pallav Singhania

CA Pallav Singhania (Expert)
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07 September 2013 No they are not covered under the Act.

Definition of “relative”-Section 2(41) of the Income Tax Act 1961

“relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual.