Relative under i.t.act

nagarajan (Accountant) (191 Points)

14 April 2013  

Dear sir

Does Father's brother's son will come under definition "Relative" as per Section2(41) for the sake of Section 40A(2) (b)?

ie., payment of commission to Father's Brother,s son from a Private Limited company will be disallowed under Section

40A(2)(b)?

kindly clarify

thanks

Nagarajan