What is the meaning of Lineal Ascendant?

A lineal desecndant is a directdesecnding ancestor of a person.

whether lineal assendent/decendents include son's wife also for gift u/s 56

whether liniel decedent include sons wife also for gift tax exemption u/s 56?

pl enlighten us.

Son's Wife Is Not Include In the lineal descendant

But , As Per Section 56  

Relative Means;-----

(i) spouse of the individual,

(ii) brother or sister of the individual,

(iii) brother or sister of the spouse of the individual,

(iv) brother or sister of either of the parents of the individual,

(v) any lineal ascendant or descendant of the individual,

(vi) any lineal ascendant or descendant of the spouse of the individual, and

(vii) spouse of a person referred to in items (2) to (6) mentioned above.

Since The 7th Clause include Spouse Of Clause 5th

So Son's Wife Is covered U/s 56 , And the Gift to Son's Wife is Not Chargeble To Tax

I have the same query about grandparents from mother side

As per section 56(2)(vii) grandmother and grandfather of the individual are considered as relative.

Could anyone please mention clearly what all lineal descendants include?

Ascendant includes nephew cousins?