{"id":3964,"date":"2018-04-16T15:46:48","date_gmt":"2018-04-16T10:16:48","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3964"},"modified":"2021-11-09T11:53:25","modified_gmt":"2021-11-09T06:23:25","slug":"meaning-of-relative-under-different-act","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act\/","title":{"rendered":"Analysis of definition of \u201cRelative\u201d 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-6a01935f9b9a6\" 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-6a01935f9b9a6\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act\/#MEANING_OF_RELATIVE_UNDER_DIFFERENT_ACT\" title=\"MEANING OF RELATIVE UNDER DIFFERENT ACT\">MEANING OF RELATIVE UNDER DIFFERENT ACT<\/a><ul class='ez-toc-list-level-2'><li class='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\/#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><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act\/#As_per_sec_56\" title=\"As per sec 56\">As per sec 56<\/a><\/li><\/ul><\/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\/#In_the_case_of_individual\" title=\"In the case of individual\">In the case of individual<\/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\/#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\/#AS_Per_IBC_ACT_2016_%E2%80%93\" title=\" AS Per IBC ACT 2016 &#8211;\"> AS Per IBC ACT 2016 &#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act\/#_4_As_per_FOREIGN_EXCHANGE_MANAGEMENT_ACT_FEMA\" title=\"\u00a04. As per FOREIGN EXCHANGE MANAGEMENT ACT (FEMA) :\">\u00a04. As per FOREIGN EXCHANGE MANAGEMENT ACT (FEMA) :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/meaning-of-relative-under-different-act\/#WHO_IS_YOUR_RELATIVE\" title=\"WHO IS YOUR RELATIVE\">WHO IS YOUR RELATIVE<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MEANING_OF_RELATIVE_UNDER_DIFFERENT_ACT\"><\/span><span style=\"color: #ff6600;\">MEANING OF RELATIVE UNDER DIFFERENT ACT<\/span><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/abc\/Desktop\/1515228256.gif\" alt=\"\" \/><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"file:\/\/\/C:\/Users\/abc\/Desktop\/1515228256.gif\" alt=\"\" \/><\/p>\n<figure id=\"attachment_8734\" aria-describedby=\"caption-attachment-8734\" style=\"width: 528px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/relative.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8734\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/relative.jpg\" alt=\"www.carajput.com; Relative\" width=\"528\" height=\"330\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/relative.jpg 400w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/relative-300x188.jpg 300w\" sizes=\"(max-width: 528px) 100vw, 528px\" \/><\/a><figcaption id=\"caption-attachment-8734\" class=\"wp-caption-text\">www.carajput.com; Relative<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"As_per_section_241_of_the_income_tax_act\"><\/span><strong><em><span style=\"text-decoration: underline;\">As per section 2(41) of the <a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\">income tax act<\/a><\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u00a0&#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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"As_per_sec_56\"><\/span><strong><em><span style=\"text-decoration: underline;\">As per sec 56<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The definition is explained further in Section 56(2)(vii) under which, it is cleared that Gifts received from relatives are not chargeable under Income from Other Sources, further clarifying that they are not taxable.<\/p>\n<p>This is valid for gifts received through any sum of money or property received by an individual or on or after 01-04-2017.<\/p>\n<p style=\"text-align: justify;\">As per the Income-tax act, the term \u201crelatives\u201d is described in detail. A gift received in the form of cash, cheque or good from your relative is fully exempt from tax.<\/p>\n<p style=\"text-align: justify;\">So if you receive a gift money from any of your relatives listed below, you are not liable to pay any tax on the same.<\/p>\n<p style=\"text-align: justify;\">Gift received from a relative is not taxable in hands of recipient under section 56 of Income Tax Act.<\/p>\n<p style=\"text-align: justify;\">The persons who are considered as relatives are<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"In_the_case_of_individual\"><\/span><strong>In the case of individual<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol style=\"text-align: justify;\">\n<li>Spouse of the individual<\/li>\n<li>A Brother or sister of the individual<\/li>\n<li>Brother or sister of the spouse of the individual<\/li>\n<li>\u00a0Sister or brother\u00a0 of either of the parents of the individual<\/li>\n<li>Any lineal ascendant or descendant of the individual<\/li>\n<li>\u00a0lineal ascendant or descendant of the spouse of the individual<\/li>\n<li>Spouse of the person referred to in above points<\/li>\n<\/ol>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11123\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/Individual.png\" alt=\"\" width=\"600\" height=\"869\" 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: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>In the case of HUF<\/strong>\u00a0\u2013 Any member of the HUF<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/001.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11089\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/001-1024x939.jpg\" alt=\"\" width=\"550\" height=\"504\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/001-1024x939.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/001-300x275.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/001-768x704.jpg 768w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"As_per_section_277_of_the_company_Act\"><\/span><strong><em><span style=\"text-decoration: underline;\">As per section 2(77) of the company Act<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">A person shall be deemed to be a relative of another if,-<\/p>\n<p style=\"text-align: justify;\">(a) They are members of a Hindu undivided family; or<\/p>\n<p style=\"text-align: justify;\">(b) They are husband and wife; or<\/p>\n<p style=\"text-align: justify;\">(c) The one is related to the other in the manner indicated below<\/p>\n<table style=\"height: 237px;\" width=\"416\">\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 size-full wp-image-11124\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/companies-act-20131.jpg\" alt=\"\" width=\"574\" height=\"432\" 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: 574px) 100vw, 574px\" \/><\/a><\/p>\n<ol start=\"3\">\n<li>\n<h2><span class=\"ez-toc-section\" id=\"AS_Per_IBC_ACT_2016_%E2%80%93\"><\/span><strong> AS Per IBC ACT 2016 &#8211;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ol>\n<p>The term \u201crelative\u201d, with reference to any person, means anyone who is related to another, in the following manner, namely:-<\/p>\n<ul>\n<li>members of a Hindu Undivided Family,<\/li>\n<li>husband,<\/li>\n<li>wife,<\/li>\n<li>father,<\/li>\n<li>mother,<\/li>\n<li>son,<\/li>\n<li>daughter,<\/li>\n<li>son\u2019s daughter and son,<\/li>\n<li>daughter\u2019s daughter and son,<\/li>\n<li>grandson\u2019s daughter and son,<\/li>\n<li>granddaughter\u2019s daughter and son,<\/li>\n<li>brother,<\/li>\n<li>sister,<\/li>\n<li>brother\u2019s son and daughter,<\/li>\n<li>sister\u2019s son and daughter,<\/li>\n<li>father\u2019s father and mother,<\/li>\n<li>mother\u2019s father and mother,<\/li>\n<li>father\u2019s brother and sister,<\/li>\n<li>mother\u2019s brother and sister; and<\/li>\n<\/ul>\n<ul>\n<li>whenever the relation is that of a son, daughter, sister, or brother, their spouses shall also be included.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"_4_As_per_FOREIGN_EXCHANGE_MANAGEMENT_ACT_FEMA\"><\/span><strong>\u00a0<\/strong><strong>4<\/strong><strong>.<\/strong> <strong>As per FOREIGN EXCHANGE MANAGEMENT ACT (FEMA<\/strong><strong>) :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>FEMA \u00a0relies on the definition in the Companies Act. \u00a0As per section 2 (77) of the Companies Act 2013, \u201cAnyone who is related to another if<\/p>\n<ul>\n<li>they are members of a Hindu Undivided Family (HUF); or<\/li>\n<li>they are husband and wife; or<\/li>\n<li>As may be prescribed. The Rule 4 of the Companies (Specification of definition details) Rules, 2014 lists the relatives as:<\/li>\n<li>Father, Mother<\/li>\n<li>Son, Daughter and their spouse<\/li>\n<li>Brother and Sister<\/li>\n<li>For easy understanding, the definitions of relative under all three regulations are summarized in the following table:<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"WHO_IS_YOUR_RELATIVE\"><\/span><strong>WHO IS YOUR RELATIVE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>The comparison graph of the definition of a relative under the acts referred to above is as follows:<\/strong><\/p>\n<table style=\"height: 2164px;\" width=\"420\">\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 style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>MEANING OF RELATIVE UNDER DIFFERENT ACT As per section 2(41) of the income tax act \u00a0&#8220;Relative&#8221;, 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 The definition is explained further in Section 56(2)(vii) under which, it is cleared &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9,4],"tags":[1264,1263,1261,1260,1259],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3964"}],"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=3964"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3964\/revisions"}],"predecessor-version":[{"id":18520,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3964\/revisions\/18520"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}