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Meaning of Relative for Section 56(2)

Gift received from a relative is not taxable in hands of the recipient under section 56 of Income Tax Act. The persons who are considered as relatives are

In case of an 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 51 relations from which gift is not taxable in hands of individual

S no.प्राप्तकर्ता से सम्बन्ध Relation with the recipient Related to above point no.
1पति/पत्नीHusband/Wife1
2भाईBrother2
3बहनSister2
4ननदHusband’s Sister3
5जेठ/देवरHusband’s Brother3
6सालीWife’s Sister3
7सालाWife’s Brother3
8बुआFather’s Sister4
9चाचा/ताऊFather’s Brother4
10मौसीMother’s Sister4
11मामाMother’s Brother4
12पिताFather5
13माताMother5
14बेटाSon5
15बेटीDaughter5
16दादाGrandfather 5
17परदादाGreat grandfather5
18दादीGrandmother5
19परदादीGreat grandmother5
20पोताGrandson5
21पोतीGrand daughter5
22पड़पोताGreat grandson5
23पड़पोतीGreat grand daughter5
24ससुरHusband’s Father6
25ससुरWife’s Father6
26सासHusband’s Mother6
27सासWife’s Mother6
28पति के दादाHusband’s grandfather6
29पत्नी के दादाWife’s grandfather6
30पति की दादीHusband’s grandmother6
31पत्नी की दादीWife’s grandmother6
32पति के परदादाHusband’s great grandfather6
33पत्नी के परदादाWife’s great grandfather6
34पति की परदादीHusband’s great grandmother6
35पत्नी की परदादीWife’s great grandmother6
36भाई की पत्नी (भाभी)Brother’s wife7
37जीजाSister’s husband7
38नन्दोईHusband’s sister’s husband7
39साडूWife’s sister’s husband 7
40दौरानी/जेठानीHusband’s brother’s wife7
41सलाईलीWife’s brother’s wife7
42फुपाFather’s sister’s husband7
43चाची/ताईFather’s brother’s wife7
44मौसाMother’s sister’s husband7
45मामीMother’s brother’s wife7
46बहुSon’s wife7
47दामादDaughter’s husband7
48पोते की पत्नीGrandson’s wife7
49पड़पोते की पत्नीGreat grandson’s wife7
50पोती का पतिGrand daughter’s husband7
51पड़पोती का पतिGreat granddaughter’s husband7

About Rohit Pithisaria

Rohit Pithisaria founded TaxAdda in July 2012. He is Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He is actively writing from very beginning of his professional career and is author of various tax articles and blogs.

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