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 0] [Section 129(3)] [Section 129] [Entire Act] Union of India - Subsection Section 129(3)(e) in The Income Tax Act, 2025 (e)"relative", in relation to an individual, means the spouse and children of that individual, or the student for whom the individual is the legal guardian.