TaxTMI 
TaxTMI 
Pls. tell what is the definition of relative for section 40 (A)2b of the Income Tax Act. Under what section/rule/provision it has been given.
DEFINITION OF RELATIVE FOR SEC 40(A) 2b
27 Sep 2010 
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Definition of relative for section 40A(2)(b) tax disallowance references the section 2(41) statutory meaning.
Definition of relative for the purpose of disallowance under Section 40A(2)(b) is to be read by reference to the statutory definition of relative; the term for applying the disallowance provision must be taken as defined in the statute rather than by a broader test. (AI Summary)
Definition of relative for the purpose of disallowance under Section 40A(2)(b) is to be read by reference to the statutory definition of relative; the term for applying the disallowance provision must be taken as defined in the statute rather than by a broader test. (AI Summary)