Meaning of Lineal ascendant (Income Tax)

This query is : Resolved

( Author )
15 June 2008

please explain the term Lineal ascendant of an Individual in the view of taxability of gifts as per Section 56? will the term 'Lineal ascendant' include father and mother of mother i.e. grand parents from mother's side? in short, will Grand parents from mother's side of an Individual be termed as Relative for the purpose of taxation of gifts as per section 56? if there are any case laws or decided judgements or articles , please refer?

Siddhartha Bhardwaj

( Expert )
31 March 2012

Parents of parents are covered under lineal ascendant. Even grand-grand parents are covered. Lineal ascendant means all your predecessors.

If that was not the case, the Section would have simply said parents of the individual.

But all the predecessors are covered.