TaxTMI 
TaxTMI 
INCOME TAX - OTHER SOURCES
23 Nov 2010 
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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. (AI Summary)
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. (AI Summary)
WHAT IS THE MEANING OF LINEAL ASCENDANT AND LINEAL DESCENDANT REFERRED IN SECTION 56(2) OF THE I.T.ACT IN THE TERM RELATIVE?