IT act 1961 under section 56(2)(vii)

[Asked by Guest]

As per IT act 1961 under section 56(2)(vii)
Relative includes ,any lineal ascendant or descendant of the spouse of the individual;
In this act whether lineal ascendant relating to maternal or paternal side are to be considered or only paternal side is to be considered.
Kindly advise

R's

Arvind

[CAGOPALJI AGRAWAL]

To my view, it is paternal side only.

[Ganeshan Kalyani]

Sir spouse is mentioned which can be both. Right Sir.

Dear Sir,

It's means that maternal side of spouse is also consider.

Kindly confirm.

Thanks & Regards

Arvind

Respected Sir/ Madam,

Heartily requested kindly confirm.

R's

Arvind Ahluwalia

Dear Sir.

Dear Sir,

Requested you please confirm

It's means that maternal side of spouse is also consider under IT act 1961 under section 56(2)(vii)
(Relative includes ,any lineal ascendant or descendant of the spouse of the individual)

Thanks & Regards

Arvind

AI Summary

Lineal ascendants or descendants of a spouse: whether maternal side is included under the income tax definition.
The central question is whether the phrase "lineal ascendant or descendant of the spouse of the individual" in the income tax definition of "relative" includes the spouse's maternal line. Contributors split: one view limits the term to the paternal side; another treats the spouse reference as encompassing both maternal and paternal lines. The requester seeks confirmation but no authoritative determination is given in the discussion.