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[Cites 0, Cited by 0] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(i) in The Income Tax Act, 2025

(i)"relative", in relation to an individual, means—
(i)spouse of the individual;
(ii)brother or sister of the individual;
(iii)brother or sister of the spouse of the individual;
(iv)any lineal ascendant (maternal or paternal) or descendant of the individual;
(v)any lineal ascendant (maternal or paternal) or descendant of the spouse of the individual;
(vi)spouse of a person referred to in sub-clause (ii), (iii), (iv) or (v);
(vii)any lineal descendant of a brother or sister of either the individual or of the spouse of the individual;