Section 92(5)(g) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 92(5)] [Section 92] [Entire Act]

(g)"relative" means—

(i)in case of an individual—

(A)spouse;

(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 thereof;

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