meaning of relative

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CA Abhishek Singh (Querist)
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03 April 2009 can anyone explain me the meaing of relative for different purposes of it act.
sect for ex. sec56(2)(vi), sec 64(1)(ii)

myself
my wife
my brother/sister
my father/mother
my grandfather/grandmother
my wifes brother/sister
my son/daughter
my wifes father/mother
my wifes grandfather/grandmother

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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04 April 2009 SELF
FATHER
MOTHER
GRAND FATHER
GRAND MOTHER

BROTHER
SISTER

WIFE
SON
DAUGHTER

SON'S WFE
SON'S SON
SON'S DAUGHTER

WIFE'S FATHER
WIFE'S MOTHER

WIFE'S BROTHER AND SISTER WILL NOT COME UNDER RELATIVE UNLESS AND UNTIL THERY ARE DEPENDING ON YOU FOR THEIR LIVELY HOOD.

Taranjit Singh

Taranjit Singh (Expert)
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04 April 2009 The Explanation to Section 56(2)(vi) provides that the expression "relative" means:

* Spouse of the individual;
* Brother or sister of the individual;
* Brother or sister of the spouse of the individual;
* Brother or sister of either of the parents of the individual;
* Any lineal ascendant or descendant of the individual;
* Any lineal ascendant or descendant of the spouse of the individual; and
* Spouse of the person referred to in clauses (ii) to (vi).

Taranjit Singh

Taranjit Singh (Expert)
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04 April 2009 https://3.bp.blogspot.com/_eywh-t2Zsys/SR5eJhY4qCI/AAAAAAAAA50/wHKxbS9YPwY/s1600-h/giftchart.JPG

For more clarification you can visit this chart link....

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