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Who is a relative in income tax ?

krina (student) (1263 Points)

16 March 2012

can somebody plz clarify this

Is son's wife or a brother of grandfather are relatives as per the provisions on income tax ?

& what is the meaning of lineal assendent ?

thanks alot in advance ...!!

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Anumanchipalli Sathikonda (Tax Consultant) (1349 Points)
Replied 16 March 2012

Ms.Krina

List of relatives as per section 56(2)(vii) is furnished hereunder.

(1) Father - Pitaji

(2) Mother - Ma

(3) Brother ( Bhai)

(4) Sister (Behn)

(6) Son (Beta)

(7) Daughter (Beti)

(8) Grand Son (Pota or Potra)

(9) Grand Daughter (Poti or a Potri)

(10) Husband (Pati)

(11) Wife (Patni)

(12) Sister's Husband (Jija)

(13) Brother's Wife (Bhabhi)

(14) Wife's Brother (Sala)

(15) Wife's Sister (Sali)

(16) Husband's Brother (Dewar)

(17) Husband's Sister (Nanad)

(18) Mother's Brother (Mama)

(19) Mother's Sister (Mousi)

(20) Mother's sister Husband (Mousa)

(21) Wife's Brother's Wife (Sala Heli)

(22) Father's Brother (Chacha - Tau)

(23) Father's Brother's Wife (Chachi - Tai)

(24) Father's Sister's Husband (Fufa)

(25) Father's Sister (Bua)

(26) Grand Father (Dada)

(27) Grand Mother (Dadi)

(28) Great Grand Father (Pardada)

(29) Great Grand Mother (Pardadi)

(30) Daughter's Husband (Jawai)

(31) Son's Wife (Bahu)

(32) Wife's Father (Sasur)

(33) Wife's Mother (Sas)

(34) Husband's Father (Sasur)

(35) Husband's Mother (Sas)

(36) Wife's Grand Father (Dada Sasur)

(37) Wife's Grand Mother( Dadi Sas)

(38) Husband's Grand Father (Dada Sasur)

(39) Husband's Grand Mother (Dadi Sas)

(40) Wife's Great Grand Father (Bada Dada Sasur)

(41) Wife's Great Grand Mother (Badi Dadi Sas)

(42) Husband's Great Grand Father (Bada Dada Sasur)

(43) Husband's Great Grand Mother (Badi Dadi Sas)

(44) Brother's Wife (Bhabhi)

(45) Mother's Brother's Wife (Mami)

(46) Husband's Brother's Wife (Devarani- Jithani)

Now you can answer yourself.

Please read thouroughly Section 56(2) and prepare a list of relatives yourself and verify the correctness of this list.

Best Wishes

Sathikonda

2 Like

Anumanchipalli Sathikonda (Tax Consultant) (1349 Points)
Replied 16 March 2012

Ms.Krina

I will expalin in hindi. Lineal Ascednat means aap ke pitaji ke uppar peedhi. Bole tho dadaji aur dadaji ke pitaji aur unke pitaji.

I hope now you have understood the matter.

Best Wishes

Sathikonda

2 Like

CA SACHIN GUPTA (www.casachingupta.com) (689 Points)
Replied 17 March 2012

The term relative is defined u/s 2(41) of INCOME TAX ACT AS Husband,wife,brother,sister,Lineal ascendant & lineal descendant...For majority of sections only the above definition is followed but sometimes specific section define it differently eg 56(2) for the purpose of taxation of gift relative is defined differently.

1 Like