TaxTMI 
TaxTMI 
As per income tax rule in Lineal ascendant of spouse category only parental side is consider or maternal side is also consider.
Lineal ascendant of spouse - Gift category
12 May 2018 
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Lineal ascendant of spouse includes both maternal and paternal lineal relatives under the relative definition.
The operative definition treats "relative" as including any lineal ascendant or descendant of the spouse; read in plain language, "lineal ascendant of the spouse" encompasses ascendants on both maternal and paternal sides, so both are included for the gift category definition under the income tax framework. (AI Summary)
The operative definition treats "relative" as including any lineal ascendant or descendant of the spouse; read in plain language, "lineal ascendant of the spouse" encompasses ascendants on both maternal and paternal sides, so both are included for the gift category definition under the income tax framework. (AI Summary)