INCOME TAX - OTHER SOURCES

[GANAPATHY PADMANABHA SARMA]

WHAT IS THE MEANING OF LINEAL ASCENDANT AND LINEAL DESCENDANT  REFERRED IN SECTION 56(2) OF THE I.T.ACT  IN THE TERM RELATIVE?

[Surender Gupta]

Lineal ascendant include father, mother, grandfather and grandmother, great grandfather and great grandmother and so on.

Similarly, the lineal descendant children, grand children, great grand children and their children as well.

No limitation as to the degree of relationship is prescribed so that a lineal ascendant or descendant of not only first and second degree but also third and fourth degree and so on will also qualify as a relative

AI Summary

Lineal ascendant and descendant include direct ancestors and descendants at all degrees, qualifying as relative under section 56(2).
Lineal ascendant and lineal descendant denote direct ancestors and direct descendants respectively, including parents, grandparents, great grandparents and successive forebears, and children, grandchildren, great grandchildren and successive posterity; no limitation on degree is prescribed so that remote generations in the direct line also qualify as a relative.