Lineal ascendant of spouse - Gift category

[Guest]

As per income tax rule in Lineal ascendant of spouse category only parental side is consider or maternal side is also consider.

[Guest]

As per IT act 1961under 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 (both) side are to be considered or only paternal side is to be considered.

Kindly advise...........

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

In my view, according to the language used,both sides may be considered.

AI Summary

Lineal ascendant of spouse includes both maternal and paternal lineal relatives under the relative definition. The operative definition treats 'relative' as including any lineal ascendant or descendant of the spouse; read in plain language, 'lineal ascendant of the spouse' encompasses ascendants on both maternal and paternal sides, so both are included for the gift category definition under the income tax framework.