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Definition of Relative

This query is : Resolved 
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(Querist)
18 December 2010 Whether Brother's daughter is relative U/s.56 and Whether I can give the gift to Brother's daughter if she is staying in USA, Whether it is Taxable?
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HUZAIFA HUSSAIN

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HUZAIFA HUSSAIN (Expert)
18 December 2010 NO,
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