Relative audit

I think Income Tax allows but ICAI dont allow. CA cannot express his opinion on the financial statements of the enterprise in which his relative have substantial interest untill he discloses such interest in his Audit Report. 

but now as per SA,  CHARTERED ACCOUNTANT can't give opinion whether they disclose or not...

I think a CA can act as tax auditors for his relatives, there is no restriction for the same other than in case of company.

The Income Tax Act does not imposes any restriction an audit of relatives, but ICAI imposes certain restriction subject to some conditions..

Details regarding the same is on page no. 15.8 point no 7 in the attached file