Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 46] [Section 2] [Entire Act] Union of India - Subsection Section 2(41) in The Income Tax Act, 1961 (41)"relative", in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual ;
