Relatives
This query is : Resolved
17 April 2014
If mr A intends to gift some amount
either to his stepmother. Will they
be included in the definition of
relative? Will such amount be
exempted for the purpose of tax
calculation?
17 April 2014
Yes it can b exempted from tax. But if only when the mother is dead, and step mother is the only mother.
17 April 2014
i dont think there is any requirement for mother to die. the act only requires that the said woman should be married to your father - "spouse of lineal ascendent"
17 April 2014
No u can't claim Relatives if u have 2 or more mother. Only 1 mother(or any other) is regarded as relative.
17 April 2014
There is nothing to suggest that in the act..
17 April 2014
please don't confuse between lineal ascendent and spouse of lineal ascendent.
even if assume that the the father divorced the first wife and then remarried, then the first wife is covered as lineal ascendent (mother) and second wife covered as spouse of lineal ascendent (step mother).
even if assume that the the father divorced the first wife and then remarried, then the first wife is covered as lineal ascendent (mother) and second wife covered as spouse of lineal ascendent (step mother).
17 April 2014
What theory u r clarifying is like a utopia. I didn't heard anything like that. If a person has taken divorce then is there any relation between them?? It is really.......
17 April 2014
Sir. Since when divorce has ended relation between mother and the kid? Seems u live in uptopian world where divorces dont take place. and you not hearing it only suggest that you live in a pretty narrow world!
17 April 2014
What I am talking is the correct interpretation of tax laws...as it is written and as it is intended! you are free to offer an alternative interpretation of section 56 if possible. You may please consider definition of relative:
(v) any lineal ascendant or descendant of the individual; ie mother
(vii) spouse of the person referred to in clauses (ii) to (vi);] (ie wife of father including step mother)
Also, since in India Uniform Civil Code is not practiced, suggesting that only one wife can be included shall be against Muslim religion. Which shall be against our constitutional rights.
(v) any lineal ascendant or descendant of the individual; ie mother
(vii) spouse of the person referred to in clauses (ii) to (vi);] (ie wife of father including step mother)
Also, since in India Uniform Civil Code is not practiced, suggesting that only one wife can be included shall be against Muslim religion. Which shall be against our constitutional rights.
17 April 2014
Yes.. I truly agree with the counter argument of Mr. Nikhil..
Simple interpretation.
Stepmother will surely be treated as relative for section this section of the act.
Simple interpretation.
Stepmother will surely be treated as relative for section this section of the act.
18 April 2014
Ur theory r great n out of this world. Dont kno from which university u have done the course & purchase the degree Mr Nikhil.
18 April 2014
Sandeep...lolzzz...I purchased from flea market! if you feel Flea markets are also out of this world, please refer oxford dictionary...but then may be oxford itself is out of world...lolz.
also please understand its an utopia not a utopia..using wrong grammar is not good for such a senior expert as you are!
also please understand its an utopia not a utopia..using wrong grammar is not good for such a senior expert as you are!
18 April 2014
I dont understand, what u wana say with the same spelling of the word utopia. Plz first set ur mind then reply for a query. If u r not set then how could u help others. I really have a soft corner for u.
Plz... get well soon....
Lol.........
Plz... get well soon....
Lol.........
18 April 2014
Sandeep,
you are yet to counter the definition under 56(2). and if you didn't understand difference between "an utopia" and "a utopia", then I cannot help.
I hope you read the Income-tax Act, 1961, Section 56(2). And you can prescribe me medicines - but given that your tax knowledge is so primal, I would not trust you on medical front!
you are yet to counter the definition under 56(2). and if you didn't understand difference between "an utopia" and "a utopia", then I cannot help.
I hope you read the Income-tax Act, 1961, Section 56(2). And you can prescribe me medicines - but given that your tax knowledge is so primal, I would not trust you on medical front!
18 April 2014
Good one if u not trust me. But plz trust urself, Otherwise none can help u out. Otherwise u flee to flee market...
Lol...
Lol...
Message likes :
1 times
18 April 2014
yes. but any interpretation of section 56 SIR. I am waiting for your expert opinion. Can you counter my interpretation on 56 other than usage of words like "a utopia", "out of this world", "get well soon" etc etc. looks like a philosophy class instead of taxation. well anyways, take care...
18 April 2014
Ya I didn't need to interpret u. Even I do not measure u, that I interpret u. And the grammar classes r started by u n not me. The word "lol" is also invented by u in this conversation n not me. So God bless u n provide u peace. Take Care Sir.
Ohh So sorry Expert.
Ohh So sorry Expert.
18 April 2014
sir lol was not invented but introduced by me in this conversation. actually lol was not invented by anyone! sorry for the grammar class but giving you tax class was equally useless. but cannot help as I purchased from flea market and you most probably from ICAI...so respect :)
18 April 2014
Thanks dear friend (Ohh again its me, Expert). But if u r providing grammar classes like this i m sure u will reach ur goal. And ICAI will appoint u for grammar education of their staffs, gatekeeper etc.
And that's I telling u that it is useless for u to teach me. Coz, u must gain knowledge fist n then teach others.
God bless u Greatest Expert.
And that's I telling u that it is useless for u to teach me. Coz, u must gain knowledge fist n then teach others.
God bless u Greatest Expert.
18 April 2014
thank you thank thank you...
18 April 2014
Its my pleasure. Welcome anytime . Me ready for u.
18 April 2014
sir its "I am ready for you" not "me ready for you"
18 April 2014
K, Thanks Expert. If u do not take care of me think, what will happen to me. U r really a big..................
K, ME will b glad if u teach me like that further.
Thank u very much Greatest expert.
I think u have taken classes.
K, ME will b glad if u teach me like that further.
Thank u very much Greatest expert.
I think u have taken classes.
18 April 2014
no sir...I bought degrees from flea market!
18 April 2014
Yes Expert I know that. Do not mention it again n again it will effect ur repo. U deserve it.. N u know it..
The Flee Ohh srry Flea
Lol....
The Flee Ohh srry Flea
Lol....
18 April 2014
@ Sandeep Ji
Step mother - a woman who has married one's father after the death or divorce of one's mother.
Ref :- Collins English Dictionary – Complete and Unabridged © HarperCollins Publishers.
@ Nikhil Ji
In reply to your PM, the payment is tax free since it is a gift to the "spouse of the lineal ascendant".
Step mother - a woman who has married one's father after the death or divorce of one's mother.
Ref :- Collins English Dictionary – Complete and Unabridged © HarperCollins Publishers.
@ Nikhil Ji
In reply to your PM, the payment is tax free since it is a gift to the "spouse of the lineal ascendant".
18 April 2014
Warrier Sir,
Thank you for confirmation.
Thank you for confirmation.
18 April 2014
Agreed with the Views of Nikhil ji and Chackrapaniji. Gift to step mother is covered under the definition of Relative so its exempt from Tax.
18 April 2014
Dear Sir (Chakrapani Ji) & Vinita Ji
I m also saying the same thing that gift to or from step mother is exempted. There is no confusion in it.
But suppose a person has 5 wives (possible in Mohammedan case)then the gift from or to all the mothers r exempted??
And leave that example, Suppose a divorce has been taken place, so now there is no relation between the couples, then how the gift from the divorcee(to his/her child) is exempted? Plz explain.
As per law there is no relation between the two.
I m also saying the same thing that gift to or from step mother is exempted. There is no confusion in it.
But suppose a person has 5 wives (possible in Mohammedan case)then the gift from or to all the mothers r exempted??
And leave that example, Suppose a divorce has been taken place, so now there is no relation between the couples, then how the gift from the divorcee(to his/her child) is exempted? Plz explain.
As per law there is no relation between the two.
18 April 2014
Sandeep,
disregarding the earlier acrimony, this is the answer:
the divorced mother/father shall still be included as lineal ascendant...the son/daughter shall continue be included in lineal descendant.
Marriage or no marriage. Even a person born out of wedlock shall be included in the relatives as lineal descendant.
So lets say a person divorces his wife and remarries, the divorced wife shall continue to be included as lineal ascendent and step mother shall be included as spouse of lineal ascendent.
Marriage itself is not a mandatory condition. So divorce not gonna change anything anyways.
disregarding the earlier acrimony, this is the answer:
the divorced mother/father shall still be included as lineal ascendant...the son/daughter shall continue be included in lineal descendant.
Marriage or no marriage. Even a person born out of wedlock shall be included in the relatives as lineal descendant.
So lets say a person divorces his wife and remarries, the divorced wife shall continue to be included as lineal ascendent and step mother shall be included as spouse of lineal ascendent.
Marriage itself is not a mandatory condition. So divorce not gonna change anything anyways.
18 April 2014
further the step son/daughter shall be included in "any lineal ascendent or descendent of the spouse:"
18 April 2014
Dear Nikhil, as per this it is illegal child(as per wedlock) so how can this b a relative? I m not commenting on ur reply. But me really confused. Coz I have dealt with the above case n the IT officials guided us in the manner I replied above. Thats y I was so aggressive in my view.
Plz all the Experts nw say hw to deal with it??
Plz all the Experts nw say hw to deal with it??
18 April 2014
I understand friend.. the logic is simple..Income tax act doesnt comment upon the illegality or legality of the relationship.
If you look at the wordings of Section 56, it is clear that lineal ascendant or descendent is to be considered as a relatives. it doesn't require marriage between the father and the mother. As long as you are able to prove the father/motherhood, the lineal ascendency/descendancy is established.
And you cannot depend on IT officials' view for any matter. if the intention of the law is to give benefits/taxation only on the basis of marriage, it prescribes so under various sections section 64 (clubbing of income).
As far 56 is concerned, such condition has not been provided.
If you look at the wordings of Section 56, it is clear that lineal ascendant or descendent is to be considered as a relatives. it doesn't require marriage between the father and the mother. As long as you are able to prove the father/motherhood, the lineal ascendency/descendancy is established.
And you cannot depend on IT officials' view for any matter. if the intention of the law is to give benefits/taxation only on the basis of marriage, it prescribes so under various sections section 64 (clubbing of income).
As far 56 is concerned, such condition has not been provided.
18 April 2014
Ya I know what sec 56 says. But I was replying on the basis of as guided by the IT Commissioner(CIT). K I m leaving it accepting it according to Sec.56.
And plz forget all the above acrimony. I didn't personally say all this to u.
Hope u will understand.
And plz forget all the above acrimony. I didn't personally say all this to u.
Hope u will understand.
18 April 2014
Sandeep, I have many friends who are tax officials. We often end up advising/updating them on tax laws.
With regards to acrimony, I am always in a playful mode.
With regards to acrimony, I am always in a playful mode.
18 April 2014
K,
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