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(Querist)
15 July 2010 WHO IS COVERED U/S 40A(2)(b) ?
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
15 July 2010 https://www.caclubindia.com/articles/relatives-under-the-income-tax-act-a-relative-concept-963.asp
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tarunjjain

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tarunjjain (Querist)
15 July 2010 give specific
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
15 July 2010 It is as per section 2(41)
(41) “relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ;

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