Tax Audit 3CD

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Vikram (Querist)
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03 February 2010 Pl advise, whether Asseesse's brother's wife/son shall be covered in pt18 of 3CD.

(payments made to persons specified under section 40A(2)(b))

- in case of individual
- in case assessee is partner in a firm & firm makes payment to his brother's wife/son

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CA krishna Kamthe

CA krishna Kamthe (Expert)
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04 February 2010 as per income tax act relative means â€œrelativeâ€, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ;
so brother wife/son will not cover under this defination.