related party

Yes sir Section 40(A)
Following is the extract
] The persons referred to in clause [a] are the following, namely :—

[i]where the assessee is an individual

any relative of the asses see;

[ii]where the assessee is a company, firm, association of persons or Hindu undivided familyany director of the company, partner of the firm, or member of the association or family, or any relative of such director, partner or member are cinsidered to be related party

Yes sir Section 40(A)
Following is the extract
] The persons referred to in clause [a] are the following, namely :—

[i]where the assessee is an individual

any relative of the asses see;

[ii]where the assessee is a company, firm, association of persons or Hindu undivided familyany director of the company, partner of the firm, or member of the association or family, or any relative of such director, partner or member are cinsidered to be related party