definition of Relative for the purpose of sec 56(2)(x)

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parents of individual and spouse of individual will not cover in the definition of relative for the purpose of sec 56(2)(x) related to gift?
Replies (4)
they are included in the definition of relatives

The definition of relatives u/s 56(2) (x) in case of an individual includes self, spouse, siblings of self and spouse, parents of self and spouse, any linear ascendant or descendant of self or spouse and spouse of any of the persons mentioned above

List of relatives.

yes dear
they are covered under the definition of relative

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