Relatives include or exclude different relations under different sections of the Income Tax Act, 1961

Relatives include or exclude different relations under different sections of the Income Tax Act, 1961

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Section 2(41) of the Income Tax (IT) Act, 1961, defines a "relative" to mean husband, wife, brother or sister or any lineal ascendant or descendant of the individual. Lineal ascendant/descendent means in a straight unbroken line of descent from parent to child. Thus, lineal descendant of the brother/sister is not covered.

A brother means "a male with the same parents as someone else". So the term brother will not include cousins in its natural sense. Section 2(15B) extends the definition of child to stepchild and adopted child as well. It does not include illegitimate child.

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