Gifts U/s. 56(2)(vi)

Sathish Karunakaran (ACA) (614 Points)

25 March 2009  

'Linear descendant to an individual' is a person who is a child, grand-child, great-grandchild to such individual.

Then what's the difference between ''Linear descendant of the individual' and 'Linear descendant of the spouse of such individual'?

Kindly read Section 56(2)(vi), explanation to clause, "Relative", serial no. vi, which follows as below:

"any lineal ascendant or lineal descendant of the spouse of the individual"

Kindly clarify.

Thanks