Meaning of relative under different act

As per section 2(41) of the income tax act

“Relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ;

As per sec 56 of income Tax Act

As per the Income-tax act, the term “relatives” is described in detail. As gift received in the form of cash, cheque, or good from your relative is fully exempt from tax. So if you receive gift money from any of your relatives listed below, you are not liable to pay any tax on the same.

Gift received from a relative is not taxable in hands of recipients under section 56 of Income Tax Act.

The persons who are considered as relatives are

In the case of individual

1. Spouse of the individual
2. Brother or sister of the individual
3. The Brother or sister of the spouse of the individual
4. Brother or sister of either of the parents of the individual
5. Any lineal ascendant or descendant of the individual
6. The spouse of the person referred to in the above points
7. Any lineal ascendant or descendant of the spouse of the individual

Details list of Relative U/s 56(2) of Income-tax Act:

Sr no.	Relative	Covered under
1.	Husband/wife	Clause(i)
2.	Brother and his wife	Clause(ii)with(vii)
3.	Sister and her husband	Clause(ii)with(vii)
4.	Wife’s bro. and his wife	Clause(iii)with(vii)
5.	Wife’s sister and her husband	Clause(iii)with(vii)
6.	Kaka – Kaki	Clause(iv)with(vii)
7.	Fua – Foi	Clause(iv)with(vii)
8.	Mama – Mami	Clause(iv)with(vii)
9.	Masa – Masi	Clause(iv)with(vii)
10.	Father – Mother	Clause(v)with(vii)
11.	Grandfather – Grandmother	Clause(v)with(vii)
12.	Son and his wife	Clause(v)with(vii)
13.	Daughter and her Husband	Clause(v)with(vii)
14.	Father in Law and Mother in Law	Clause(vi)with(vii)
15.	Grand Father in Law (GFIL) and Grand Mother in Law (GMIL)	Clause(vi)with(vii)

The graphic display below as List of Relatives covered U/s 56(2) of Income Tax act

In the case of HUF – Any member of the HUF

As per section 2(77) of the company act

A person shall be deemed to be a relative of another 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 below

Sr.no	Company`s act 2013
1	Father(including stepfather)
2	Mother(including stepmother)
3	Son(including step-son)
4	Son`s wife
5	Daughter
6	Daughter`s husband
7	Brother(including step-brother)
8	Sister(including step sisters)

Relationship	Sec-2(41) of the income tax act	Sec-56(2) –gift	Sec-2(77) –foreign exchange management act
Spouse	Yes	Yes	Yes
Parents( father/mother)	Yes	Yes	Yes
Brother /sisters	Yes	Yes	Yes
Son/daughter	Yes	Yes	Yes
Spouse of brother/sister	No	Yes	No
Spouse of son/daughter	No	Yes	Yes
Parent`s brother/sisters and their spouse	No	Yes	No
Spouse`s brother /sister and their spouse	No	Yes	No
Grand-Parents and Grand Children	Yes	Yes	No
Spouse of Grand- Children	No	Yes	No
Great-Grand-Parents and Great-Grand- Children	Yes	Yes	No
Spouse’s Parents, Grand-Parents and Great-Grand- Parents	No	Yes	no

WHO IS YOUR RELATIVE

The comparison graph of the definition of a relative under the acts referred to above is as follows:

S. No.	Relative	GST Act	IBC Act	Companies Act	Accounting Standard		Income Tax Act
				2(77)	AS -18	Ind AS -24	2(41)	56(2)(vii)
1	Grandson	Not Covered	Covered (Lineal Descendant)	Not Covered	Not Covered	Not Covered	Covered (Lineal Descendant)	Covered (Lineal Descendant)
2	Grand Daughter	Not Covered	Covered (Lineal Descendant)	Not Covered	Not Covered	Not Covered	Covered (Lineal Descendant)	Covered (Lineal Descendant)
3	Grand Father	Not Covered	Covered (Lineal Ascendant)	Not Covered	Not Covered	Not Covered	Covered (Lineal Ascendant)	Covered (Lineal Ascendant)
4	Grand Mother	Not Covered	Covered (Lineal Ascendant)	Not Covered	Not Covered	Not Covered	Covered (Lineal Ascendant)	Covered (Lineal Ascendant)
5	Father	Covered (If dependent)	Covered (Lineal Ascendant)	Covered	Covered	Not Covered	Covered (Lineal Ascendant)	Covered (Lineal Ascendant)
6	Step Father	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
7	Mother	Covered (If dependent)	Covered (Lineal Ascendant)	Covered	Covered	Not Covered	Covered (Lineal Ascendant)	Covered (Lineal Ascendant)
8	Son	Covered	Covered (Lineal Descendant)	Covered	Covered	Not Covered	Covered (Lineal Descendant)	Covered (Lineal Descendant)
9	Daughter	Covered	Covered (Lineal Descendant)	Covered	Covered	Not Covered	Covered (Lineal Descendant)	Covered (Lineal Descendant)
10	Step Son	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
11	Brother	Covered (If dependent)	Covered	Covered	Covered	Not Covered	Covered	Covered
12	Step Daughter	Not Covered	Not Covered	Not Covered	Not Covered	Not Covered	Not Covered	Not Covered
13	Step Mother	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
14	Step Sister	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
15	Son’s Wife	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
16	Sister	Covered (If dependent)	Covered	Covered	Covered	Not Covered	Covered	Covered
17	Step Brother	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
18	Husband/ Wife/ Spouse	Covered	Covered	Covered	Covered	Covered	Covered	Covered
19	Daughter’s Husband	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
21	Member of a HUF	Not Covered	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered
22	Spouse’s Brother/Sister	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
23	Liner Ascendant/ Descendant of Spouse (Including their Spouse)	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
24	Spouse of Liner Descendant	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
25	Spouse of Liner Ascendant	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
26	Spouse of Brother/ Sister of the Individual	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
27	Spouse of Spouse’s Brother/ Sister	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
28	Spouse of parent’s Brother Sister	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
29	Parent’s Brother Sister	Not Covered	Covered	Not Covered	Not Covered	Not Covered	Not Covered	Covered
30	Dependent of Individual/ Spouse	Not Covered	Not Covered	Not Covered	Not Covered	Covered	Not Covered	Not Covered

Related Persons as specified in GST law Regulatory Framework

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