Lineal ascendant of spouse - Gift category, Income Tax

[Arvind Ahluwalia]

As per income tax rule in Lineal ascendant of spouse category only parental side is consider or maternal side is also consider.

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[Arvind Ahluwalia]

As per IT act 1961 under section 56(2)(vii)
Relative includes,any lineal ascendant or descendant of the spouse of the individual;
In this act whether lineal ascendant relating to maternal or paternal (both) side are to be considered or only paternal side is to be considered.

Kindly advise...........

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

In my view, according to the language used,both sides may be considered.