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Lineal descendant

This query is : Resolved 

26 September 2007

I want to receive Rs.100000 as gift from my married daughter.Does the term lineal descendant include female child also as per section 2(41). Infact the word any has been used in section 2(41) but is it necessary to examine the provisions as per Hindu law.

AjeshkumarM.P (Expert)
26 September 2007

I think it is treated as gift and added in the head of income from other sources

CA. Dashrath Maheshwari (Expert)
26 September 2007

Hi alsivasankar,
As per Hindu Laws the term lineal descendant does not include female married child

CA. O.P. Agarwalla (Expert)
19 November 2007


I have doubt, whether the term 'lineal ascendant' or 'lineal descendant' will be determined as in common paralne or as per Hindu Laws.

CA. O.P. Agarwalla (Expert)
19 November 2007

Mr. dashrath Maheshwari

Can you provide me the meanings of lineal ascendant and discendant in Hindu laws.
You may kindly mail the same at

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