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Meaning of Relative for Sec 56(2)


in case of individual

  1. spouse of the individual

  2. brother or sister of the individual

  3. brother or sister of the spouse of the individual

  4. brother or sister of either of the parents of the individual

  5. any lineal ascendant or descendant of the individual

  6. any lineal ascendant or descendant of the spouse of the individual

  7. spouse of the person referred to in above points

in case of HUF – any member of the HUF

Based on the above points there may be 44 relations from which gift is not taxable in hands of individual

S no. Relation with the recipient  Related to above point no.
1  Husband/Wife  1
2  Brother  2
3  Sister  2
4  Husband’s Sister  3
5  Husband’s Brother  3
6  Wife’s Sister  3
7  Wife’s Brother  3
8  Father’s Sister 4
9  Father’s Brother 4
10  Mother’s Sister 4
11  Mother’s Brother 4
 12  Father  5
 13  Mother  5
 14  Son  5
 15  Daughter  5
 16  Grandfather  5
 17  Great grandfather 5
18  Grandmother 5
 19  Great grandmother 5
 20  Grandson 5
 21  Grand daughter 5
 22  Great grandson 5
 23  Great grand daughter 5
 24  Husband’s Father 6
 25  Wife’s Father 6
 26  Husband’s Mother 6
 27  Wife’s Mother 6
 28  Husband’s grandfather 6
 29  Wife’s grandfather 6
 30  Husband’s grandmother 6
 31  Wife’s grandmother 6
 32  Husband’s great grandfather 6
 33  Wife’s great grandfather 6
 34  Husband’s great grandmother 6
 35  Wife’s great grandmother 6
 36  Brother’s wife 7
 37  Sister’s husband 7
 38  Husband’s sister husband 7
 39  Wife’s sister husband  7
 40  Husband’s brother wife 7
 41  Wife’s brother wife 7
 42  Father’s sister husband 7
 43  Father’s brother wife 7
 44  Mother’s sister husband 7
 45  Mother’s brother wife 7
 46  Son’s wife 7
 47  Daughter’s husband 7
 48  Grandson’s wife 7
 49  Great grandson’s wife 7
 50  Grand daughter’s husband 7
 51  Great granddaughter’s husband 7
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