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 Individual
2: Brother and Sister of the Individual
3: Mother/Father of the Individual
4: Son/Daughter of the Individual
5: Any lineal ascendant or descendant of the Individual
