{"id":3961,"date":"2020-07-27T15:58:05","date_gmt":"2020-07-27T10:28:05","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3961"},"modified":"2024-02-19T23:28:27","modified_gmt":"2024-02-19T17:58:27","slug":"meaning-of-relative-under-different-act-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/","title":{"rendered":"Meaning of relative under different act"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ea94a11a988\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea94a11a988\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#As_per_section_241_of_the_income_tax_act\" title=\"As per section 2(41) of the income tax act\">As per section 2(41) of the income tax act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#As_per_sec_56_of_income_Tax_Act\" title=\"As per sec 56 of income Tax Act\u00a0\">As per sec 56 of income Tax Act\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#Details_list_of_Relative_Us_562_of_Income-tax_Act\" title=\"Details list of Relative U\/s 56(2) of Income-tax Act:\">Details list of Relative U\/s 56(2) of Income-tax Act:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#The_graphic_display_below_as_List_of_Relatives_covered_Us_562_of_Income_Tax_act\" title=\"The graphic display below as List of Relatives covered U\/s 56(2) of Income Tax act\u00a0\">The graphic display below as List of Relatives covered U\/s 56(2) of Income Tax act\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#As_per_section_277_of_the_company_act\" title=\"As per section 2(77) of the company act\">As per section 2(77) of the company act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act-2\/#WHO_IS_YOUR_RELATIVE\" title=\"WHO IS YOUR RELATIVE\">WHO IS YOUR RELATIVE<\/a><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8424\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax-1024x576.jpg\" alt=\"www.carajput.com; Tax\" width=\"920\" height=\"518\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/gift-tax.jpg 1200w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"As_per_section_241_of_the_income_tax_act\"><\/span><span style=\"color: #000080;\"><strong><em><span style=\"text-decoration: underline;\">As per section 2(41) of the <a style=\"color: #000080; text-decoration: underline;\" href=\"https:\/\/carajput.com\/income-tax-services.php\">income tax act<\/a><\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&#8220;Relative&#8221;, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"As_per_sec_56_of_income_Tax_Act\"><\/span><span style=\"color: #000080;\"><strong><em><span style=\"text-decoration: underline;\">As per sec 56 of income Tax Act\u00a0<\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per the Income-tax act, the term \u201crelatives\u201d 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.<\/p>\n<p>Gift received from a relative is not taxable in hands of recipients under section 56 of <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Act<\/a>.<\/p>\n<p>The persons who are considered as relatives are<\/p>\n<p><strong>In the case of individual<\/strong><\/p>\n<ol>\n<li>Spouse of the individual<\/li>\n<li>Brother or sister of the individual<\/li>\n<li>The Brother or sister of the spouse of the individual<\/li>\n<li>Brother or sister of either of the parents of the individual<\/li>\n<li>Any lineal ascendant or descendant of the individual<\/li>\n<li>The spouse of the person referred to in the above points<\/li>\n<li>Any lineal ascendant or descendant of the spouse of the individual<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26194\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift-.jpg\" alt=\"gift\" width=\"1080\" height=\"959\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift-.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift--300x266.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift--1024x909.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift--768x682.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/gift--800x710.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Details_list_of_Relative_Us_562_of_Income-tax_Act\"><\/span><span style=\"color: #000080;\"><strong><u>Details list of Relative U\/s 56(2) of Income-tax Act:<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 551px;\" width=\"930\">\n<tbody>\n<tr>\n<td width=\"84\"><strong><u><b>Sr no.<\/b><\/u><\/strong><\/td>\n<td width=\"310\"><strong><u><b>Relative<\/b><\/u><\/strong><\/td>\n<td width=\"194\"><strong><u><b>Covered under<\/b><\/u><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"84\">1.<\/td>\n<td width=\"310\">Husband\/wife<\/td>\n<td width=\"194\">Clause(i)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">2.<\/td>\n<td width=\"310\">Brother and his wife<\/td>\n<td width=\"194\">Clause(ii)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">3.<\/td>\n<td width=\"310\">Sister and her husband<\/td>\n<td width=\"194\">Clause(ii)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">4.<\/td>\n<td width=\"310\">Wife\u2019s bro. and his wife<\/td>\n<td width=\"194\">Clause(iii)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">5.<\/td>\n<td width=\"310\">Wife\u2019s sister and her husband<\/td>\n<td width=\"194\">Clause(iii)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">6.<\/td>\n<td width=\"310\">Kaka \u2013 Kaki<\/td>\n<td width=\"194\">Clause(iv)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">7.<\/td>\n<td width=\"310\">Fua \u2013 Foi<\/td>\n<td width=\"194\">Clause(iv)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">8.<\/td>\n<td width=\"310\">Mama \u2013 Mami<\/td>\n<td width=\"194\">Clause(iv)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">9.<\/td>\n<td width=\"310\">Masa \u2013 Masi<\/td>\n<td width=\"194\">Clause(iv)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">10.<\/td>\n<td width=\"310\">Father \u2013 Mother<\/td>\n<td width=\"194\">Clause(v)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">11.<\/td>\n<td width=\"310\">Grandfather \u2013 Grandmother<\/td>\n<td width=\"194\">Clause(v)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">12.<\/td>\n<td width=\"310\">Son and his wife<\/td>\n<td width=\"194\">Clause(v)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">13.<\/td>\n<td width=\"310\">Daughter and her Husband<\/td>\n<td width=\"194\">Clause(v)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">14.<\/td>\n<td width=\"310\">\u00a0Father in Law and Mother in Law<\/td>\n<td width=\"194\">Clause(vi)with(vii)<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">15.<\/td>\n<td width=\"310\">Grand Father in Law (GFIL) and Grand Mother in Law (GMIL)<\/td>\n<td width=\"194\">Clause(vi)with(vii)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"The_graphic_display_below_as_List_of_Relatives_covered_Us_562_of_Income_Tax_act\"><\/span><span style=\"color: #000080;\"><strong><u>The graphic display below as List of Relatives covered U\/s 56(2) of Income Tax act\u00a0<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11123\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual.png\" alt=\"\" width=\"886\" height=\"1283\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual.png 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual-207x300.png 207w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/a><\/p>\n<p><strong>In the case of<a href=\"https:\/\/carajput.com\/services\/hindu-undivided-family.php\"> HUF<\/a><\/strong>\u00a0\u2013 Any member of the HUF<\/p>\n<h2><span class=\"ez-toc-section\" id=\"As_per_section_277_of_the_company_act\"><\/span><span style=\"color: #000080;\"><strong><em><span style=\"text-decoration: underline;\">As per section 2(77) of the company act<\/span><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A person shall be deemed to be a relative of another if,-<\/p>\n<p>(a) They are members of a Hindu undivided family; or<\/p>\n<p>(b)They are husband and wife; or<\/p>\n<p>c) The one is related to the other in the manner indicated below<\/p>\n<table style=\"height: 314px;\" width=\"890\">\n<tbody>\n<tr>\n<td width=\"320\">Sr.no<\/td>\n<td width=\"320\">Company`s act 2013<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">1<\/td>\n<td width=\"320\">Father(including stepfather)<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">2<\/td>\n<td width=\"320\">Mother(including stepmother)<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">3<\/td>\n<td width=\"320\">Son(including step-son)<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">4<\/td>\n<td width=\"320\">Son`s wife<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">5<\/td>\n<td width=\"320\">Daughter<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">6<\/td>\n<td width=\"320\">Daughter`s husband<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">7<\/td>\n<td width=\"320\">Brother(including step-brother)<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">8<\/td>\n<td width=\"320\">Sister(including step sisters)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/companies-act-20131.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11124\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/companies-act-20131.jpg\" alt=\"\" width=\"844\" height=\"635\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/companies-act-20131.jpg 574w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/companies-act-20131-300x226.jpg 300w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/a><\/p>\n<table style=\"height: 1274px;\" width=\"933\">\n<tbody>\n<tr>\n<td width=\"160\">Relationship<\/td>\n<td width=\"160\">Sec-2(41) of the income tax act<\/td>\n<td width=\"160\">Sec-56(2) \u2013gift<\/td>\n<td width=\"160\">Sec-2(77) \u2013foreign exchange management act<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse<\/p>\n<p>&nbsp;<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Parents( father\/mother)<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Brother \/sisters<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Son\/daughter<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse of brother\/sister<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse of son\/daughter<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Parent`s brother\/sisters<\/p>\n<p>and their spouse<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse`s brother \/sister<\/p>\n<p>and their spouse<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Grand-Parents and<\/p>\n<p>Grand Children<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse of Grand-<\/p>\n<p>Children<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Great-Grand-Parents<\/p>\n<p>and Great-Grand-<\/p>\n<p>Children<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">No<\/td>\n<\/tr>\n<tr>\n<td width=\"160\">Spouse\u2019s Parents,<\/p>\n<p>Grand-Parents<\/p>\n<p>and Great-Grand-<\/p>\n<p>Parents<\/td>\n<td width=\"160\">No<\/td>\n<td width=\"160\">Yes<\/td>\n<td width=\"160\">no<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"WHO_IS_YOUR_RELATIVE\"><\/span><span style=\"color: #000080;\"><strong>WHO IS YOUR RELATIVE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>The comparison graph of the definition of a <a href=\"https:\/\/www.caindelhiindia.com\/blog\/2012\/\">relative under the acts<\/a> referred to above is as follows:<\/strong><\/span><\/p>\n<table style=\"height: 2329px;\" width=\"945\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"27\"><strong>S. No.<\/strong><\/td>\n<td rowspan=\"2\" width=\"66\"><strong>Relative<\/strong><\/td>\n<td width=\"38\"><strong>GST Act <\/strong><\/td>\n<td width=\"47\"><strong>\u00a0IBC Act <\/strong><\/td>\n<td width=\"57\"><strong>Companies Act<\/strong><\/td>\n<td colspan=\"2\" width=\"132\"><strong>Accounting Standard<\/strong><\/td>\n<td colspan=\"2\" width=\"123\"><strong>Income Tax Act<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"38\"><strong>\u00a0<\/strong><\/td>\n<td width=\"47\"><strong>\u00a0<\/strong><\/td>\n<td width=\"57\"><strong>2(77)<\/strong><\/td>\n<td width=\"76\"><strong>AS -18<\/strong><\/td>\n<td width=\"57\"><strong>Ind AS -24<\/strong><\/td>\n<td width=\"76\"><strong>2(41)<\/strong><\/td>\n<td width=\"47\"><strong>56(2)(vii)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"27\"><\/td>\n<td width=\"66\"><\/td>\n<td width=\"38\"><\/td>\n<td width=\"47\"><\/td>\n<td width=\"57\"><\/td>\n<td width=\"76\"><\/td>\n<td width=\"57\"><\/td>\n<td width=\"76\"><\/td>\n<td width=\"47\"><\/td>\n<\/tr>\n<tr>\n<td width=\"27\">1<\/td>\n<td width=\"66\">Grandson<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Descendant)<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">2<\/td>\n<td width=\"66\">Grand Daughter<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Descendant)<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">3<\/td>\n<td width=\"66\">Grand Father<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Ascendant)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">4<\/td>\n<td width=\"66\">Grand Mother<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Ascendant)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">5<\/td>\n<td width=\"66\">Father<\/td>\n<td width=\"38\">Covered (If dependent)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Ascendant)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">6<\/td>\n<td width=\"66\"><strong><em>Step Father<\/em><\/strong><\/td>\n<td width=\"38\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<td width=\"47\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<td width=\"57\"><strong><em>Covered<\/em><\/strong><\/td>\n<td width=\"76\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<td width=\"57\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<td width=\"76\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<td width=\"47\"><strong><em>Not Covered<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"27\">7<\/td>\n<td width=\"66\">Mother<\/td>\n<td width=\"38\">Covered (If dependent)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Ascendant)<\/td>\n<td width=\"47\">Covered (Lineal Ascendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">8<\/td>\n<td width=\"66\">Son<\/td>\n<td width=\"38\">Covered<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Descendant)<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">9<\/td>\n<td width=\"66\">Daughter<\/td>\n<td width=\"38\">Covered<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered (Lineal Descendant)<\/td>\n<td width=\"47\">Covered (Lineal Descendant)<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">10<\/td>\n<td width=\"66\">Step Son<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">11<\/td>\n<td width=\"66\">Brother<\/td>\n<td width=\"38\">Covered (If dependent)<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">12<\/td>\n<td width=\"66\">Step Daughter<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">13<\/td>\n<td width=\"66\">Step Mother<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">14<\/td>\n<td width=\"66\">Step Sister<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">15<\/td>\n<td width=\"66\">Son\u2019s Wife<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">16<\/td>\n<td width=\"66\">Sister<\/td>\n<td width=\"38\">Covered (If dependent)<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">17<\/td>\n<td width=\"66\">Step Brother<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">18<\/td>\n<td width=\"66\">Husband\/ Wife\/ Spouse<\/td>\n<td width=\"38\">Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">19<\/td>\n<td width=\"66\">Daughter\u2019s Husband<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">21<\/td>\n<td width=\"66\">Member of a HUF<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">22<\/td>\n<td width=\"66\">Spouse\u2019s Brother\/Sister<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">23<\/td>\n<td width=\"66\">Liner Ascendant\/ Descendant of Spouse (Including their Spouse)<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">24<\/td>\n<td width=\"66\">Spouse of Liner Descendant<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">25<\/td>\n<td width=\"66\">Spouse of Liner Ascendant<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">26<\/td>\n<td width=\"66\">Spouse of Brother\/ Sister of the Individual<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">27<\/td>\n<td width=\"66\">Spouse of Spouse\u2019s Brother\/ Sister<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">28<\/td>\n<td width=\"66\">Spouse of parent\u2019s Brother Sister<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">29<\/td>\n<td width=\"66\">Parent\u2019s Brother Sister<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Covered<\/td>\n<\/tr>\n<tr>\n<td width=\"27\">30<\/td>\n<td width=\"66\">Dependent of Individual\/ Spouse<\/td>\n<td width=\"38\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<td width=\"57\">Not Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"57\">Covered<\/td>\n<td width=\"76\">Not Covered<\/td>\n<td width=\"47\">Not Covered<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/carajput.com\/archives\/related-persons-as-specified-in-gst-law-regulatory-framework.pdf\">Related Persons as specified in GST law Regulatory Framework<\/a><\/p>\n<p><span style=\"color: #000080;\"><strong>Popular Blogs\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/tax-and-regulatory-compliance-in-india.html\"><strong>Tax and Regulatory Compliance in India<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/benefits-of-start-ups-under-the-startup-india-scheme.html\">Benefits of startups under the startup India scheme<\/a><\/strong><\/li>\n<li><strong><a 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As gift received &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[9808,9807],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3961"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=3961"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3961\/revisions"}],"predecessor-version":[{"id":26195,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3961\/revisions\/26195"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}