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Relative

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Does Son In Law comes under the  definition of relative under sec 2(41) of IT Act.

Replies (3)

Definition of relative is given in sec 2(41) Of Companies  Act,1956 and not in  that  of  I.T Act ,1961.

yes , son in law will fall under that defintion of relative because the said sec provides that relative includes spouse of children of a person.

Sec 2 (41) of Income tax act

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

 

Therefore it does not include Son in law

refer this link:
very beneficial and hope it will resove the query
 
 
/articles/details.asp?mod_id=963


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