Relative under i.t.act

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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