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Definition of Relative

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 January 2011 The definition of Relative as per Income tax Act,1961:-

Explanation. — For the purposes of this clause, “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;

(vii) Spouse of the person referred to in clauses (ii) to (vi);]

"In our case, DEVRANI is an individual"


Considering point (iii), she can give gift to her ‘”JETH” i.e. “Brother of spouse” and

Considering point (vii) & (iii) together, she can give gift to her “Jethani” i.e. “Spouse of the person referred to in point (iii)

So considering the above scenario,
Can Jethani give gift to Devrani & vice versa in order to claim exemtion?
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
22 January 2011 As per definition of relative , jethani and devrani are relative.
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Guest

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Guest (Expert)
22 January 2011 I agree with Mr. Bhagat if this query presumed to be related to Incometax Act,1961 where as you mentioned," Income tax Act,1932"
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