Relative incl. u/s 40 a(2)(b)

This query is : Resolved 

07 September 2013 dear sir please sujest me wather brother's wife and nephew are includes in relative.....???

07 September 2013 Brother's wife is NOT a relative.
Nephew is NOT a relative.

For definition of 'relative',please see section 2(41) of the Income tax Act,1961.


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