Gifts U/s. 56(2)(vi)

1831 views 4 replies

'Linear descendant to an individual' is a person who is a child, grand-child, great-grandchild to such individual.

Then what's the difference between ''Linear descendant of the individual' and 'Linear descendant of the spouse of such individual'?

Kindly read Section 56(2)(vi), explanation to clause, "Relative", serial no. vi, which follows as below:

"any lineal ascendant or lineal descendant of the spouse of the individual"

Kindly clarify.

Thanks

Replies (4)

Although monogamy is norm, it is not absolutely universal. Think about it, you have the answer.

Please read the Section again and you will get it. For your reference relative means

  1. Spouse of the individual.
  2. Brother or sister of the individual.
  3. Brother or sister of spouse of the individual.
  4. Brother or sister of either parents of the individual.
  5. Any linear ascendant or descendant of the individual.
  6. Any linear ascendant or descendant of the spouse of the individual.
  7. Spouse of the persons referred in clauses (ii) to (iv).

But yes defination of relative is a joke.

Take the instance of Miss A whose mother's brother is Mr. Y. Yes, Y is a relative of A(Mother's brother) but A is not a relative of Y (sister's daughter). I thought that is A is a relative of Y. the Y is also a relative of A.

It is quite possible for  the spouse to  have children from a different spouse  to whom he/she was married and subsequently got divorced or widowed   before getting married to the present spouse.  Viewed from this angle, the section makes sense.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details