Relatives under income tax act

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)

plz correct me if m wrn g

What is the meaning of "relative" under section 6 of the Companies Act, 1956?

[6. Meaning of "relative".-

A person shall be deemed to be a relative of another if, and only if,-

(a) they are members of a Hindu undivided family; or

(b) they are husband and wife; or

(c) the one is related to the other in the manner indicated in Schedule IA.]

1. Subs. by Act 65 of 1960, sec. 4, for section 6 (w.e.f. 28-12-1960)

¹[6. Meaning of "relative".-

A person shall be deemed to be a relative of another if, and only if,-

(a) they are members of a Hindu undivided family; or

(b) they are husband and wife; or

(c) the one is related to the other in the manner indicated in Schedule IA.]

For better and quick review of relatives under companies act, the attached file may be referred

(c) the one is related to the other in the manner indicated in Schedule IA.

What is indicated in Schedule IA?