Hi 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???????
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
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
Hello Sunil Sir,
Thanks for correcting the definition of relative includes spouses of either brother or sisters of parents.
hence it is exempt
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
