What is the meaning of Lineal Ascendant?

Hi everybody! Can anyone 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?

lineal descendant is a person who is in direct line to an ancestor, such as child, grandchild, great-grandchild and on forever. lineal ascendant is the ancestors likewise

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A lineal desecndant is a directdesecnding ancestor of a person.

whether lineal assendent/decendents include son's wife also for gift u/s 56

whether liniel decedent include sons wife also for gift tax exemption u/s 56?

pl enlighten us.

 

Son's Wife Is Not Include In the lineal descendant

But , As Per Section 56  

Relative Means;-----

(i) spouse of the individual,

(ii) brother or sister of the individual,

(iii) brother or sister of the spouse of the individual,

(iv) brother or sister of either of the parents of the individual,

(v) any lineal ascendant or descendant of the individual,

(vi) any lineal ascendant or descendant of the spouse of the individual, and

(vii) spouse of a person referred to in items (2) to (6) mentioned above.

 

Since The 7th Clause include Spouse Of Clause 5th

So Son's Wife Is covered U/s 56 , And the Gift to Son's Wife is Not Chargeble To Tax