What daughter is relative for the purpose of sec 40a(2)(b)
Querist : Anonymous
individual daughter is relative u/s 40(2)(A)(B)
Accordingly,For an individual, relatives means
a) spouse
b) Brother & Sister
c) Any lineal ascendant or descendant
Here ascendant means Parents & grand parents of individual &
Descendant means Children & grand children of that individual.
So, daughter comes in lineal descendant, she will cover in relative defination.
Regards
Pradeep Kumar
Querist : Anonymous
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