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
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 25 March 2009
Although monogamy is norm, it is not absolutely universal. Think about it, you have the answer.
CA CS CIMA Prakash Somani
(Landmark Group)
(23502 Points)
Replied 25 March 2009
Please read the Section again and you will get it. For your reference relative means
CA CS CIMA Prakash Somani
(Landmark Group)
(23502 Points)
Replied 25 March 2009
But yes defination of relative is a joke.
Take the instance of Miss A whose mother's brother is Mr. Y. Yes, Y is a relative of A(Mother's brother) but A is not a relative of Y (sister's daughter). I thought that is A is a relative of Y. the Y is also a relative of A.
S Subramanian
(Chartered Accountants)
(24 Points)
Replied 25 March 2009
It is quite possible for the spouse to have children from a different spouse to whom he/she was married and subsequently got divorced or widowed before getting married to the present spouse. Viewed from this angle, the section makes sense.
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