Gift to grand daughter in law

I think it is exempt. Any lineal ascendant or descendant of the individual or spouse of lineal ascendent/descendant of the individual is a relative as per definition. Grand daugher-in-law is spouse of grandson. I assume it is covered.

Yes,  the gift is exempt as it is duly covered in the definition of relative. 

Yes she is a relative under definition

Yes she is covered under the definition of RELATIVE hence it is exempt

For this purpose, definition of relative is to considered as defined in section 56(2) and not as per section 2(41).

Hence gift to grand daughter-in-law would not be taxable in the hands on the donee.

Hope this clarifies your query

CA Prateek Jain

New Delhi

I think it is exempted...