Relative under i.t.act

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Dear sir

Does Father's brother's son will come under definition "Relative" as per Section2(41) for the sake of Section 40A(2) (b)?

ie., payment of commission to Father's Brother,s son from a Private Limited company will be disallowed under Section

40A(2)(b)?

kindly clarify

thanks

Nagarajan

 

Replies (2)
No. Father's Brother's son doesn't fall under the definition of relative for 40A(2)(b).

thank u sir

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