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Proof of "Relative", Income Tax |
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Proof of "Relative" |
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Under section 56 Gift from a “relative” is exempt. What is the proof normally acceptable by the department to prove that donor is a “Relative” Eg :- If the donor is paternal uncle or sister’s husband.
Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
Relatives- As regards gift and relatives, the general notion is that the blood relatives come under the purview of Relatives and any gifts received from blood relatives are exempt from tax. This is a misconception and wrong notion. Relatives are defined in the Income-tax Act, 1961 as under:- In case of an Individual- 1. Spouse of the individual 2. Brother or sister of the individual 3. 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. Any lineal ascendant or descendant of spouse of the individual 7. Spouse of the person referred in point 2-6 above In case of a HUF- any member thereof. On the basis of above provision of the Act, list of relatives, who qualify the above parameters, have been prepared for both Male and Female individual recipients of gifts separately for easy understanding. Receipt of any amount of Money/Immovable Property/Other Properties without consideration on any occasion or without any occasion from the relatives mentioned in the following lists are fully exempted from Income Tax. List of Relatives from whom gifts received by a Male recipient is exempt from Income-tax:- 1 Wife पत्नी 2 Elder Brother बड़ा भाई 3 Wife of Elder Brother बड़े भाई की पत्नी 4 Younger Brother छोटा भाई 5 Wife of younger Brother छोटे भाई की पत्नी 6 Sister बहन 7 Husband of Sister जीजाजी 8 Brother of Wife साला 9 Wife of Brother of Wife साले की पत्नी 10 Sister of Wife साली 11 Husband of Sister of Wife साली का पति 12 Brother of Mother मामा 13 Wife of Brother of Mother मामी 14 Sister of Mother मौसी 15 Husband of Sister of Mother मौसा 16 Brother of Father चाचा 17 Wife of Brother of Father चाची 18 Sister of Father बुआ 19 Husband of Sister of Father फूफाजी 20 Father पिता 21 Mother माँ 22 Father of Father दादा 23 Mother of Father दादी 24 Father of Father’s Father परदादा 25 Mother of Father’s Father परदादी 26 Son बेटा 27 Daughter-in-Law बहु 28 Daughter बेटी 29 Son-in-law दामाद 30 Son of Son पोता 31 Wife of Son’s Son पोते की पत्नी 32 Daughter of Son पोती 33 Husband of Daughter of Son पोती का पति 34 Son of Son’s Son परपोता 35 Wife of Son of Son’s Son परपोते की पत्नी 36 Daughter of Son’s Son परपोती 37 Husband of Daughter of Son’s Son परपोती का पति 38 Father-in-Law ससुर 39 Mother-in-Law सास 40 Father of Father-in-Law दादा ससुर 41 Mother of Father-in-Law दादी सास 42 Father of Father of Father-in-Law परदादा ससुर 43 Mother of Father of Father-in-Law परदादी सास List of Relatives from whom gifts received by a Female recipient is exempt from Income-tax:- 1 Husband पति 2 Brother भाई 3 Brother’s Wife भाभी 4 Sister बहन 5 Husband of Sister बहनोई 6 Elder Brother of Husband जेठ 7 Wife of Elder Brother of Husband जेठानी 8 Younger Brother of Husband देवर 9 Wife of Younger Brother of Husband देवरानी 10 Sister of Husband ननद 11 Husband of Sister of Husband नन्दोई 12 Brother of Mother मामा 13 Wife of Brother of Mother मामी 14 Sister of Mother मौसी 15 Husband of Sister of Mother मौसा 16 Brother of Father चाचा 17 Wife of Brother of Father चाची 18 Sister of Father बुआ 19 Husband of Sister of Father फूफाजी 20 Father पिता 21 Mother माँ 22 Father of Father दादा 23 Mother of Father दादी 24 Father of Father’s Father परदादा 25 Mother of Father’s Father परदादी 26 Son बेटा 27 Daughter-in-Law बहु 28 Daughter बेटी 29 Son-in-Law दामाद 30 Son of Son पोता 31 Wife of Son’s Son पोते की पत्नी 32 Daughter of Son पोती 33 Husband of Son’s Daughter पोती का पति 34 Son of Son’s Son परपोता 35 Wife of Son of Son’s Son परपोते की पत्नी 36 Daughter of Son’s Son परपोती 37 Husband of Daughter of Son’s Son परपोती का पति 38 Father-in-Law ससुर 39 Mother-in-Law सास 40 Father of Father-in-Law दादा ससुर 41 Mother of Father-in-Law दादी सास 42 Father of Father of Father-in-Law परदादा ससुर 43 Mother of Father of Father-in Law परदादी सास Gifts can be received by a Male or Female Individual from any of the relatives mentioned in the aforesaid two lists on any occasion or without any occasion out of natural love and affection. 9873938771 Page: 1 |
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