Half brother [Resolved]

This query is : Resolved

C.Balaji (Querist)

23 January 2010 Does the term "Brother" in Income Tax Act includes Half brother?

If we receive gift from a half brother, is it exempt or taxable?

Chandresh Pitroda

Chandresh Pitroda (Expert)

23 January 2010 What is half brother?????

C.Balaji

C.Balaji (Querist)

23 January 2010 half-brother - a brother who has only one parent in common with you
for eg: A - father, B-1st wife, C-2nd wife
x-B's son, y-C's son
z-B's son.
for x- z is brother and y is halfbrother

CS Vandana Kacholia

CS Vandana Kacholia (Expert)

23 January 2010 there is no terminology for half brother in income tax or any other act, theexample given by you, y is step brother not half brother.

C.Balaji

C.Balaji (Querist)

23 January 2010 half-brother - a brother who has only one parent in common with you
https://www.thefreedictionary.com/half-brother
This is a definition for half-brother (online dictionary).
Now tell me,Income tax act does not contain any word like half-brother...
I want to know whether a half-brother comes under Brother definition under Income tax act in relation to Gift to Relative

Aditya Maheshwari

Aditya Maheshwari (Expert)

23 January 2010 As per definition in Companies act son includes step son but for brother there is no exemption to step brother.

So likewise in income tax act there is no such word as half brother or step brother in IT Act. Since one of the parents is common you should have a winning case in my view.

Others view are also invited.

C.Balaji

C.Balaji (Querist)

27 January 2010 come on experts, clarify me

C.Balaji

C.Balaji (Querist)

30 January 2010 plz clear my doubt.....

C.Balaji

C.Balaji (Querist)

30 January 2010 plz clear my doubt....

C.Balaji

C.Balaji (Querist)

14 February 2010 why no response...????