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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

Spouse of the individual

Brother or sister of the individual

Brother or sister of the spouse of the individual

Brother or sister of either of the parents of the individual

Any lineal ascendant or descendant of the individual

Any lineal ascendant or descendant of the spouse of the individual

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/Wife12भाईBrother23बहनSister24ननदHusband’s Sister35जेठ/देवरHusband’s Brother36सालीWife’s Sister37सालाWife’s Brother38बुआFather’s Sister49चाचा/ताऊFather’s Brother410मौसीMother’s Sister411मामाMother’s Brother412पिताFather513माताMother514बेटाSon515बेटीDaughter516दादाGrandfather 517परदादाGreat grandfather518दादीGrandmother519परदादीGreat grandmother520पोताGrandson521पोतीGrand daughter522पड़पोताGreat grandson523पड़पोतीGreat grand daughter524ससुरHusband’s Father625ससुरWife’s Father626सासHusband’s Mother627सासWife’s Mother628पति के दादाHusband’s grandfather629पत्नी के दादाWife’s grandfather630पति की दादीHusband’s grandmother631पत्नी की दादीWife’s grandmother632पति के परदादाHusband’s great grandfather633पत्नी के परदादाWife’s great grandfather634पति की परदादीHusband’s great grandmother635पत्नी की परदादीWife’s great grandmother636भाई की पत्नी (भाभी)Brother’s wife737जीजाSister’s husband738नन्दोईHusband’s sister’s husband739साडूWife’s sister’s husband 740दौरानी/जेठानीHusband’s brother’s wife741सलाईलीWife’s brother’s wife742फुपाFather’s sister’s husband743चाची/ताईFather’s brother’s wife744मौसाMother’s sister’s husband745मामीMother’s brother’s wife746बहुSon’s wife747दामादDaughter’s husband748पोते की पत्नीGrandson’s wife749पड़पोते की पत्नीGreat grandson’s wife750पोती का पतिGrand daughter’s husband751पड़पोती का पतिGreat granddaughter’s husband7

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