Relative or not

Does for an individual spouse of grandfather's brother fall under the defination of relative as per Income Tax Act, 1961.

Replies (3)

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

I think it should not cover under the defination of relative as per Income Tax Act, 1961.

 

 

following r considered as relatives(in case of individual) under income tax act::

1) spouse of individual                                                        -----husband/wife

2)brother / sister of individual

3)brother/ sister of spouse of individual                          -----brother in law/sister in law

4)brother/ sister of either of parents of indiviual            -----chacha/mama/bua/maasi

5) lineal ascendents/descendents of individual           -----daada/daadi/naana/ naani

6)lineal ascendents/descendents of spouse of individual

7) spouse of persons mentioned abv(1---6)

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