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What is any lineal ascendant or descendant?

Gopal Mirchandani (Retired) (110 Points)

10 March 2010

Hello.

I propose to make a gift over Rs 50,000/-. I understand the gift amount will be added to the income of the donee. I believe there is a exception for any lineal ascendant or descendant.

1) Who is a lineal ascendant or descendant?

2) Will my sister's daughter be considered a lineal ascendant or descendant?

3) Will my cousin (Mama's son) be cosidered as a brother?

Thanks

Gopal Mirchandani

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16 Replies

Bala (Student) (498 Points)
Replied 10 March 2010

Dear Sir,

Answer to your Question No. 1 ,

Lineal Ascendant means your father,grandfather, great grand father...

Lineal Descendant means your son, grand son, great grand son....

Answer to your Question No. 2

From the above explanation it is clear that your sister's daughter is not your lineal ascendant or descendant but a lineal descendant of your sister only..

Answer to your Question No. 3

Your cousin is not your brother.. he should be your own brother...But your mama will be included in the defintion of the relative for the purpose of taxability of gift ( Since he should be brother of either of your parents) But your mama's son is not included in the definiton of relative

Hope you are clear...

Regards,

Bala

10 Like

suresh (proprietor) (425 Points)
Replied 25 January 2014

Does daughter and son of a daughter can be covered as linean descendants of a surviving female.

I mean grandma (nani) can be regarded as linena ascendentant for a son of a daughter.

sarath (CA) (82 Points)
Replied 27 January 2014

All these are explained under section 56 of Income tax Act,1961. https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-56

Refer 'Explanation' given under subsection (2) , Which will clear your doubts.

suresh (proprietor) (425 Points)
Replied 27 January 2014

Thanks for your reference. But the provisions you are refering to is related to sec. 56 of Income Tax act, 1961. But my point is relevant to applicablity of stamp duty rates on gift deed of immovable prorerty, which gives the concsssional rates of duty for the linean descedents of individual.

So the piont and quary is whether ths son of a doughter of the doner covered under linean descedent or not?

RAJU (Manager - Finance) (22 Points)
Replied 11 May 2017

thank you for your kind information

Siddharth Goel (Chartered Accountant) (3026 Points)
Replied 02 July 2018

Originally posted by : suresh
	Thanks for your reference. But the provisions you are refering to is related to sec. 56 of Income Tax act, 1961. But my point is relevant to applicablity of stamp duty rates on gift deed of immovable prorerty, which gives the concsssional rates of duty for the linean descedents of individual. So the piont and quary is whether ths son of a doughter of the doner covered under linean descedent or not?

No, son of a daughter shall not be covered under the definition of lineal descendent for the purpose of gift under Income Tax Act. The son will be a lineal descendent on the father's side and not on the mother's side.

sudhir.kochhar (BANKER-TRADE FINANCE) (125 Points)
Replied 10 March 2019

My mother sister's daughter will remit gift of 300000 to my mother. Will it Will be taxable

Deepak Parihar (Studeny) (22 Points)
Replied 24 December 2019

Can I receive gift from my Mother's Mother ? If yes ? Under which clause of of relative definition under sec 56(2)(X)?

ANURAG AGGARWAL (Partner) (22 Points)
Replied 17 June 2020

Why ? Why daughter's son is not a lineal descendent for the purpose of gift under Income Tax Act? He is a grand child.

shahyar husain (1235 Points)
Replied 13 November 2020

Hello! The answer first question would be 1)Lineal Ascendant means your father,grandfather, great grand father... Lineal Descendant means your son, grand son, great grand son. 2)No. she will not be considered a lineal ascendant or descdant. 3) No. The term lineal ascendant or descendant is also an often-used term but never defined in various Indian laws. It means a straight line of relationship either upwards or downwards. For instance, a son, his father and grandfather would constitute a lineal ascendancy.

shahyar husain (1235 Points)
Replied 26 December 2020

There are two types of descendants: lineal and collateral: Lineal Descent is in a direct line, such as from parent to child, or grandparent to grandchild. Collateral Descent is indirect; i.e., "up" to one ancestor, and then "down" again, such as from brother to brother, cousin to cousin, uncle to nephew, etc. As per this, your cousin will be considered you brother but through collateral descedance.