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Section 40a(2)(b)

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 October 2012 Individual's maternal relatives are also count or not for the purpose of section 40A(2)(b) of income tax act, 1961
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CA AYUSH AGRAWAL

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CA AYUSH AGRAWAL (Expert)
04 October 2012 Yes, They are not Included.
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
04 October 2012 Maternal relatives are not included in the definition of relative u/s 40A(2).Husband, wife, brother or sister or any lineal ascendant or descendant of that individual only are covered.
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