Relative - Definition / Legal Terminology - Income Tax

Relative As per clause (41) section 2 of the Income -tax Act 1961 Relative , in relation to an individual, means - the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ; As per Explanation- 1 , For the purposes of Section 13 of the Income -tax Act 1961. Relative , in relation to an individual, means- ( i ) spouse of the individual; ( ii ) brother or sister of the individual; ( iii ) brother or sister of the spouse of the individual; ( iv ) any lineal ascendant or descendant of the individual; ( v ) any lineal ascendant or descendant of the spouse of the individual; ( vi ) spouse of a person referred to in sub-clause ( ii ), sub-clause ( iii ), sub-clause ( iv ) or sub-clause ( v ); ( vii ) any lineal descendant of a brother or sister of either the individual or of the spouse of the individual. For the purposes of section 80E(3)(e) of the Income tax Act 1961,- Relative , in relation to an individual, means the spouse and children of that individual or the student for whom the individual is the legal guardian.