Proof of 'Relative'

[Ethirajan Parthasarathy]

Under section 56 Gift from a “relative” is exempt. What is the proof normally acceptable by the department to prove that donor is a “Relative”

Eg :- If the donor is paternal uncle or sister’s husband.

 

[TANAY GHILDIYAL]

Relatives- As regards gift and relatives, the general notion is that the blood relatives come under the purview of Relatives and any gifts received from blood relatives are exempt from tax. This is a misconception and wrong notion.

Relatives are defined in the Income-tax Act, 1961 as under:-

In case of an Individual-

1. Spouse of the individual

2. Brother or sister of the individual

3. Brother or sister of the spouse of the individual

4. Brother or sister of either of the parents of the individual

5. Any lineal ascendant or descendant of the individual

6. Any lineal ascendant or descendant of spouse of the individual

7. Spouse of the person referred in point 2-6 above In case of a HUF- any member thereof.

On the basis of above provision of the Act, list of relatives, who qualify the above parameters, have been prepared for both Male and Female individual recipients of gifts separately for easy understanding. Receipt of any amount of Money/Immovable Property/Other Properties without consideration on any occasion or without any occasion from the relatives mentioned in the following lists are fully exempted from Income Tax.

List of Relatives from whom gifts received by a Male recipient is exempt from Income-tax:-

1 Wife पत्नी 

2 Elder Brother बड़ा भाई 

3 Wife of Elder Brother बड़े भाई की पत्नी 

4 Younger Brother छोटा भाई

5 Wife of younger Brother छोटे भाई की पत्नी

6 Sister बहन

7 Husband of Sister जीजाजी

8 Brother of Wife साला

9 Wife of Brother of Wife साले की पत्नी

10 Sister of Wife साली

11 Husband of Sister of Wife साली का पति

12 Brother of Mother मामा

13 Wife of Brother of Mother मामी

14 Sister of Mother मौसी

15 Husband of Sister of Mother मौसा

16 Brother of Father चाचा

17 Wife of Brother of Father चाची

18 Sister of Father बुआ

19 Husband of Sister of Father फूफाजी

20 Father पिता

21 Mother माँ

22 Father of Father दादा

23 Mother of Father दादी

24 Father of Father’s Father परदादा

25 Mother of Father’s Father परदादी

26 Son बेटा

27 Daughter-in-Law बहु

28 Daughter बेटी

29 Son-in-law दामाद

30 Son of Son पोता

31 Wife of Son’s Son पोते की पत्नी

32 Daughter of Son पोती

33 Husband of Daughter of Son पोती का पति

34 Son of Son’s Son परपोता

35 Wife of Son of Son’s Son परपोते की पत्नी

36 Daughter of Son’s Son परपोती

37 Husband of Daughter of Son’s Son परपोती का पति

38 Father-in-Law ससुर

39 Mother-in-Law सास

40 Father of Father-in-Law दादा ससुर

41 Mother of Father-in-Law दादी सास

42 Father of Father of Father-in-Law परदादा ससुर

43 Mother of Father of Father-in-Law परदादी सास

List of Relatives from whom gifts received by a Female recipient is exempt from Income-tax:-

1 Husband पति

2 Brother भाई

3 Brother’s Wife भाभी

4 Sister बहन

5 Husband of Sister बहनोई

6 Elder Brother of Husband जेठ

7 Wife of Elder Brother of Husband जेठानी

8 Younger Brother of Husband देवर

9 Wife of Younger Brother of Husband देवरानी

10 Sister of Husband ननद

11 Husband of Sister of Husband नन्दोई

12 Brother of Mother मामा

13 Wife of Brother of Mother मामी

14 Sister of Mother मौसी

15 Husband of Sister of Mother मौसा

16 Brother of Father चाचा

17 Wife of Brother of Father चाची

18 Sister of Father बुआ

19 Husband of Sister of Father फूफाजी

20 Father पिता

21 Mother माँ

22 Father of Father दादा

23 Mother of Father दादी

24 Father of Father’s Father परदादा

25 Mother of Father’s Father परदादी

26 Son बेटा

27 Daughter-in-Law बहु

28 Daughter बेटी

29 Son-in-Law दामाद

30 Son of Son पोता

31 Wife of Son’s Son पोते की पत्नी

32 Daughter of Son पोती

33 Husband of Son’s Daughter पोती का पति

34 Son of Son’s Son परपोता

35 Wife of Son of Son’s Son परपोते की पत्नी

36 Daughter of Son’s Son परपोती

37 Husband of Daughter of Son’s Son परपोती का पति

38 Father-in-Law ससुर

39 Mother-in-Law सास

40 Father of Father-in-Law दादा ससुर

41 Mother of Father-in-Law दादी सास

42 Father of Father of Father-in-Law परदादा ससुर

43 Mother of Father of Father-in Law परदादी सास

Gifts can be received by a Male or Female Individual from any of the relatives mentioned in the aforesaid two lists on any occasion or without any occasion out of natural love and affection.

Tanay Ghildiyal

9873938771

AI Summary

Gifts from relatives: statutory definition includes in laws and lineal ascendants/descendants, making such gifts tax exempt. The Income tax Act's statutory definition of relative for gift exemption includes spouse, siblings, siblings of spouse, siblings of parents, lineal ascendants and descendants of the individual and of the spouse, and spouses of those persons; HUF members qualify for HUF. Gifts received without consideration from persons in these enumerated categories are exempt from tax, so donors such as a paternal uncle or sister's husband are covered if they appear in the relevant recipient list.