half brother

what does the term 'half brother' means

Mr.Ashish Gupta

half-brother - a brother who has only one parent in common with you

Logically included. Lineal descendent of the parent (can be mother or father who can be common). Even spouse of half brother is included.

 

All are correct.See definition of relative in Sec. 2(41)of Income Tax Act.

Dear Pallavi Vohra

i'm confused clarify me plz....

Dear Balaji, I agree with Sunil's reply... Half brother falls within the meaning of lineal decendent.......

Lineal ascendant or descendant of the individual only come under Relatives. They must be related in some way with the parents.I agree half brother is related with a parent. But half brother may not be a relative to father(in case of moms son) or mother(in case of dads son)Hence there can be an interpretation that he wont be a relative to us as he is not a lineal descendant to our PARENTS (He is only a lineal des. to any one PARENT)

Relative as defined in section 2(41) in relation to an individual, means the husband, wife, brother or sister or "ANY"  lineal ascendant or descendant of that individual.

So,here "ANY" word can be extended to include Step Brother and sister, as they are in some way lineally connected to the assessee.

Only lineal desc. of assessee is included in definition. However, half brother is lineal desc. of the parent of the individual. hence he will be excluded