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[Cites 0, Cited by 0] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(8) in The Income Tax Act, 2025

(8)For the purposes of this section, the expression "relative", in relation to an individual, means—
(a)spouse of the individual;
(b)brother or sister of the individual;
(c)brother or sister of the spouse of the individual;
(d)any lineal ascendant (maternal or paternal) or descendant of the individual;
(e)any lineal ascendant (maternal or paternal) or descendant of the spouse of the individual;
(f)spouse of a person referred to in clauses (b), (c), (d) or (e);
(g)any lineal descendant of a brother or sister of either the individual or the spouse of the individual.