TaxTMI 
TaxTMI 
DEFINATION OF RELATIVE
04 Oct 2010 
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Definition of relative: gifts from an uncle are generally non taxable, subject to verification of the donor's source.
A paternal uncle falls within the statutory definition of relative, so gifts from such an uncle are not taxable as gifts; however, the donee must be able to satisfy the assessing officer about the donor's source and circumstances, or else the receipt may be treated as the donee's income on scrutiny. (AI Summary)
A paternal uncle falls within the statutory definition of relative, so gifts from such an uncle are not taxable as gifts; however, the donee must be able to satisfy the assessing officer about the donor's source and circumstances, or else the receipt may be treated as the donee's income on scrutiny. (AI Summary)
Whether Gift from real chacha (Uncle) to his nephew(Brother's son)of Rs.1000000/- covered under defination of relative.