Section 2(ii) in Tamil Nadu Panchayats (Employees Conduct) Rules, 2001
(ii)"close relation", in relating to a panchayat employee, includes, father, step-father, mother, step-mother, husband, wife, son, adopted son, daughter, brother, step-brother, sister, step-sister, wife's father, wife's mother, husband's father, husband's mother, brother's wife, sister's husband, daughter's husband and son's wife. All other expression used in these rules shall have the same meaning as in the Act;
