Dear Friends
If Mr. X is an individual then who all will be covered under his lineal ascendant /descendant?
Regards
shivani
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170066 Points)
Replied 12 November 2016
Ascendents: father/mother, their father/mother.............. their ..... all forefathers.
Decendents: sons/daughters, grand sons/daughters, great grand....................
Shivani
(Learner)
(1881 Points)
Replied 14 November 2016
Dear Sir
Are daughters included even after marraige?
Are spouse included?
Are adopted child included?
regards
Ashok Kumar
(CA qualified)
(389 Points)
Replied 14 November 2016
Married daughters are included.
Spouses are to be mentioned separately
Child includes adopted child as per definition u/s 2(15B)
Shivani
(Learner)
(1881 Points)
Replied 25 November 2016
Dear Ashok
So you mean spouses dont come under lineal ascendant/descendant.
Its only sons daughters and father mother.
no spouses no brother sisters ... right?
regards
Ashok Kumar
(CA qualified)
(389 Points)
Replied 25 November 2016
not only sons, daughters, mother and father. It includesparents, grandparents, great grandparents and so on, and children, grandchildren, great grandchildren and so on.
And you are right that, brothers/sisters of that individual and spouses are not included
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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