Meaning - "sapind relationship", Income Tax

[DEV KUMAR KOTHARI]

his daughter D - daughters son DS and daughters daughter DD. Whether, DS and DD (children of daughter) will be considered linealy descendent of Mr. A or Mrs. A? In Hindu Marriage Act,1955 vide Expl for clauses (C) and (d) we find that "ancestor" includes father and "ancestress" includes mother in relation to "full blood", "half blood" and "uterine blood" relationship of brother and sister. As per meaning of "Sapind relationship" as given in S. 3 (f) the relationship from fathers side extend upto fifth generation of ascendents and in line of mother upto three generation of mothers ascendents. If a person is considered as "Sapind" if the other is ascendent in the aforesaid limit or if they have a common ascendent within such limit fof five or three generations. In view of "sapind relationship" DS and DD are Sapind of Mr. A and Mrs A. View can be taken that if mother is ancestress, grand mother (nani) is also ancestress.

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[DEV KUMAR KOTHARI]

Please read as first line of the issue as follows; Mr.A is husband of Mrs.A. D is their daughter. While making the issue short, some words were missed earlier while posting query. The Income Tax Act is applicable to all individuals equally irrespective of religion followed by assessee. Therefore, a possible view is that ascendent and descendent can be considered fro male and female both. Son and daughter are descendent of father and mother both. Therefore, children of son as well as daughter both can be cosnidered as descendent irrespecitve of religion or faith followed by daughters children and also theire cast or pind etc. In other words for the purpose of ascertaining ascendent or descendent, blood relationship should be considered and if any parent or grand parent is common, then the relationship can be considered to exist. Clarification is desirable by way of amendment in law.