Definition of Relative under Income Tax Act
Section 2(47) of Income Tax Act defines relative as follows:“relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual Meaning there by, the following person are included in the definition of a relative:1: Husband/Wife of the Individual2: Brother and Sister of the Individual3: Mother/Father of the Individual4: Son/Daughter of the Individual5: Any lineal ascendant or descendant of the Individual
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