Section 40a(2)(b)

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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

04 October 2012 Yes, They are not Included.

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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