Meaning of relative as per income tax act

As per the Income Tax Act: Section 2(41), “relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual.

As per Gift tax:Any ‘Relative’ means as per Section 56(2),

1. Spouse
2. Brother or sister of individual or of spouse
3. Brother or sister of either parents
4. Lineal ascendant/descendant of individual or of spouse
5. Spouse of relatives mentioned in 2. to 4.

Explanation.—For the purposes of this clause, "relative" means—

[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];

In case of an individual includes:

1. Spouse of the individual.

2. brother/sister of the individual.

3. brother/sister of the spouse of the individual.

4. brother/sister of either of the parents of the individual.

5.any lineal ascendant/descendant of the individual.

6.any lineal ascendant of the spouse of the individual.

7. spouse of any of the person listed in point 1 to 6.

In the case of an individual, there are 7 instances of a person being a relative. However, in the case of a HUF, there are more than 30 instances of a person being a relative. Read the entire list here 

As per section 2(41) of the Income tax, Act 1961 

"relative", in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual