Gift Tax

 Dear Pankaj,

RELATIVE is defined as follows -      (i)  spouse of the individual;

      (ii)  brother or sister of the individual;

     (iii)  brother or sister of the spouse of the individual;

     (iv)  brother or sister of either of the parents of the individual;

      (v)  any lineal ascendant or descendant of the individual;

     (vi)  any lineal ascendant or descendant of the spouse of the individual;

    (vii)  spouse of the person referred to in clauses (ii) to (vi);]

Mr. CA. Pankaj

The Explanation to Section 56(2)(vi) provides that the expression "relative" means:
 

1. Spouse of the individual;
2. Brother or sister of the individual;
3. Brother or sister of the spouse of the individual;
4. Brother or sister of either of the parents of the individual;
5. Any lineal ascendant or descendant of the individual;
6. Any lineal ascendant or descendant of the spouse of the individual; and
7. Spouse of the person referred to in clauses (2) to (6).

not only for this

Dear Gowri Roy...What do you mean???