In income tax act kindly provide defination of relatives of indiuals and relatives of huf (karta) . i need correct defination of both sepratly. thanks

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Defination of Relatives in Income Tax Act
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Relatives of Individual: 

  • Relative for this purpose means:

(a) Spouse of the individual;

(b) Brother or sister of the individual;

(c) Brother or sister of the spouse of the individual;

(d) Brother or sister of either of the parents of the individual;

(e) Any lineal ascendant or descendent of the individual;

(f) Any lineal ascendant or descendent of the spouse of the individual;

(g) Spouse of the persons referred to in (b) to (f).​

 

Relatives of HUF: Means all the members of the HUF

thanks sirji

 


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