They are not relatives as per definition I think.
Relatives as per 2(41): https://indiankanoon.org/doc/1605536/
List of Relative under 2(41) "relative": in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual.
Going by this definition, the above people are not within the scope of "relative"
However, "relative" for the purpose of Other Sources has ben defined to include both.
Check this link for your reference. Table at the end discloses relative under various sections of the income tax act
/articles/relatives-under-the-income-tax-act-a-relative-concept-963.asp
Hope this gets answer to all your queries
CAclubindia
