Relative

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....e; (B) brother or sister; (C) brother or sister of the spouse; (D) brother or sister of either of the parents; (E) any lineal ascendant (maternal as well as paternal) or descendant; (F) any lineal ascendant (maternal as well as paternal) or descendant of the spouse; (G) spouse of the person referred to in items (B) to (F); and (ii) for a Hindu undivided family, any member ther....

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....er or sister or any lineal ascendant or descendant of that individual Explanation- 1 of Section 13   "relative", in relation to an individual, means- (i) spouse of the individual; (ii) brother or sister of the individual; (iii) brother or sister of the spouse of the individual; (iv) any lineal ascendant or descendant of the individual; (v) any lineal ascend....