Relative definitions under income-tax law vary by provision, covering spouses, siblings, ascendants, descendants, extended family relationships and HUF members.

"Relative" under income-tax law varies by provision. The general definition covers a spouse, siblings, and maternal or paternal lineal ascendants or descendants. Broader definitions extend to a spouse's siblings, siblings of either parent, relatives' spouses, and lineal relatives of the spouse; for a Hindu undivided family, they include any member. For NPO-related purposes, the definition also covers lineal descendants of siblings of the individual or spouse. Education-loan purposes restrict the term to the individual's spouse and children, or a student for whom the individual is legal guardian.

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