What is any lineal ascendant or descendant?

Gopal Mirchandani (Retired) (110 Points)

10 March 2010  
Hello.
 
I propose to make a gift over Rs 50,000/-. I understand the gift amount will be added to the income of the donee. I believe there is a exception for any lineal ascendant or descendant.
 
1) Who is a lineal ascendant or descendant?
 
2) Will my sister's daughter be considered a lineal ascendant or descendant?
 
3) Will my cousin (Mama's son) be cosidered as a brother?
 
 
Thanks
 
Gopal Mirchandani