What is the meaning of Lineal Ascendant?

CA Siva Kishore (M.COM, F.C.A.) (716 Points)

15 June 2008  

Hi everybody! Can anyone please explain the term Lineal ascendant of an Individual in the view of taxability of gifts as per Section 56? will the term '

Lineal ascendant

' include father and mother of mother i.e. grand parents from mother's side? in short, will Grand parents from mother's side of an Individual be termed as Relative for the purpose of taxation of gifts as per section 56?