Relative under section 56

Relative under section 56 includes brother or sister of the individual.

QUERY: As the section 56, relative will include only 'blood' brother or 'blood' sister and not to include 'step' brother or 'step' sister?

Note: As per section 56, relative also includes brother or sister of spouse - who are obviously not the blood relatives of the individual.
Replies (2)
Quick Summary
This discussion clarifies the definition of a 'relative' under Section 56. It addresses whether this includes only blood brothers and sisters, or also step-brothers and step-sisters. The consensus is that Section 56 does indeed consider step-brothers and step-sisters as relatives, alongside blood relatives and siblings of a spouse.

56 includes blood relatives including step brother /sister
Step Brother and Sister are also considered as relative

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details