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....- * the husband, * wife, * brother or * sister or * any lineal ascendant or descendant of that individual ; As per Explanation- 1, For the purposes of Section 13 of the Income -tax Act 1961....

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....e (iii), sub-clause (iv) or sub-clause (v); (vii) any lineal descendant of a brother or sister of either the individual or of the spouse of the individual. For the purposes of section 80E(3)(e) of ....