ankit poddar (ca) (46 Points)
23 July 2016Hi Team,
What is the tax implication if I am receving gift from my uncle(mausa ji) who is the resident of china and I am residing in india. Is Mausa ji is covered under the definition of relative as per section 56(2)(vii) of Income tax Act,1961???????
CA Saurabh Singh
(Practising Chartered )
(974 Points)
Replied 23 July 2016
Hello Ankit,
Under the definition of relatives provide by Income tax, only brothers and sisters of either of the indvidual is covered.
However, the same does not cover spouses of the brother and sister of either parents of the individuals.
Hence the above transaction shall not be exempted from tax and shall be charged under head Income from other sources
CA. Sunil Gokhale
(Teacher)
(1484 Points)
Replied 23 July 2016
Udgam Koomar
(Tax Technologist)
(1949 Points)
Replied 23 July 2016
I think its taxable if I refer case of Bhagwati trading co. ltd. Vs. Comm. Of Income tax [1977], relatives of relative cannot be called as relative
CA. Sunil Gokhale
(Teacher)
(1484 Points)
Replied 23 July 2016
CA. Sunil Gokhale
(Teacher)
(1484 Points)
Replied 23 July 2016
CA Saurabh Singh
(Practising Chartered )
(974 Points)
Replied 24 July 2016
Hello Sunil Sir,
Thanks for correcting the definition of relative includes spouses of either brother or sisters of parents.
hence it is exempt
Arif Ali
(Apt Co Advisory)
(1230 Points)
Replied 25 July 2016
Rahul Shah
(Assistant Chartered Accountant)
(196 Points)
Replied 27 July 2016
Hi all,
Below is a comprehensive list of Donors as per definition of relative under I.Tax Act
| List of Male Donors | List of Female Donors |
| Father (Papa or Pitaji) | Mother (Maa or Mummy) |
| Brother (Bhai) | Sister (Bahin) |
| Son (Beta or Putra) | Daughter (Beti or Putri) |
| Grand Son (Pota or Potra) | Grand Daughter (Poti or Potri) |
| Husband (Pati) | Wife (Patni) |
| Sister’s Husband (Jija) | Brother’s Wife (Bhabhi) |
| Wife’s Brother (Sala) | Wife’s Sister (Sali) |
| Husband’s Brother (Dewar) | Husband’s Sister (Nanad) |
| Mother’s Brother (Mama) | Mother’s Sister (Mausi) |
| Mother’s Sister Husband (Mausa) | Wife’s brother’s wife (Sala Heli) |
| Father’s Brother (Chacha or Tau) | Father’s Brother’s Wife (Chachi or Tai) |
| Father’s Sister’s Husband(Fufa) | Father’s Sister (Bua) |
| Grand Father (Dada, Pardada) | Grand Mother (Dadi, Pardadi) |
| Daughter’s Husband (Jawai) | Son’s Wife (Bahu or Putra Vadhu) |
| Spouse Father (Sasur) | Spouse Mother (Sas) |
| Spouse Grand Father (Dada Sasur) | Spouse Grand Mother (DadiSas) |
| Brother’s Wife (Bhabhi) | Mother’s Brother’s Wife (Mami) Husband’s Brother’s Wife (Devrani or Jithani) |
CAclubindia
