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Defination of relative u/s 40a(2)b

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(Querist)
12 December 2011 dear sir , please tell me Defination of Relative U/s 40A(2)b .
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
12 December 2011 “relative” means—

(i) spouse of the individual;

(ii) brother or sister of the individual;

(iii) brother or sister of the spouse of the individual;

(iv) brother or sister of either of the parents of the individual;

(v) any lineal ascendant or descendant of the individual;

(vi) any lineal ascendant or descendant of the spouse of the individual;

(vii) spouse of the person referred to in clauses (ii) to (vi);
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Arpit Shah

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Arpit Shah (Expert)
25 December 2015 http://taxguru.in/tag/section-40a2b/
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