Relative’s Definition under Section 56(2)

According to section 56 of the Income Tax Act, a gift received from a relative is not taxable in the recipient’s hands. People who are regarded as relatives include

In the case of a person

• spouse of the person
• ister or brother of the person
• brother or sister of the person’s spouse
• An individual’s brother or sister, if they are related to both of their parents.
• Any direct ancestor or descendant of the person
• any lineal descendants or ancestors of the person’s spouse
• spouse of the person mentioned in the previous clauses

In the case of the HUF, Any HUF member

Based on the aforementioned information, 51 relationships may result in gifts that are not taxable in the hands of the recipient.

S No.	Relationship with the receiver	प्राप्तकर्ता संबंध	Related to the previous point no.
1	Husband/Wife	पति/पत्नी	1
2	Brother	भाई	2
3	Sister	बहन	2
4	Husband’s Sister	ननद	3
5	Husband’s Brother	जेठ/देवर	3
6	Wife’s Sister	साली	3
7	Wife’s Brother	साला	3
8	Father’s Sister	बुआ	4
9	Father’s Brother	चाचा/ताऊ	4
10	Mother’s Sister	मौसी	4
11	Mother’s Brother	मामा	4
12	Father	पिता	5
13	Mother	माता	5
14	Son	बेटा	5
15	Daughter	बेटी	5
16	Grandfather	दादा	5
17	Great grandfather	परदादा	5
18	Grandmother	दादी	5
19	Great grandmother	परदादी	5
20	Grandson	पोता	5
21	Grand daughter	पोती	5
22	Great grandson	पड़पोता	5
23	Great grand daughter	पड़पोती	5
24	Husband’s Father	ससुर	6
25	Wife’s Father	ससुर	6
26	Husband’s Mother	सास	6
27	Wife’s Mother	सास	6
28	Husband’s grandfather	पति के दादा	6
29	Wife’s grandfather	पत्नी के दादा	6
30	Husband’s grandmother	पति की दादी	6
31	Wife’s grandmother	पत्नी की दादी	6
32	Husband’s great grandfather	पति के परदादा	6
33	Wife’s great grandfather	पत्नी के परदादा	6
34	Husband’s great grandmother	पति की परदादी	6
35	Wife’s great grandmother	पत्नी की परदादी	6
36	Brother’s wife	भाई की पत्नी (भाभी)	7
37	Sister’s husband	जीजा	7
38	Husband’s sister’s husband	नन्दोई	7
39	Wife’s sister’s husband	साडू	7
40	Husband’s brother’s wife	दौरानी/जेठानी	7
41	Wife’s brother’s wife	सलाईली	7
42	Father’s sister’s husband	फुपा	7
43	Father’s brother’s wife	चाची/ताई	7
44	Mother’s sister’s husband	मौसा	7
45	Mother’s brother’s wife	मामी	7
46	Son’s wife	बहु	7
47	Daughter’s husband	दामाद	7
48	Grandson’s wife	पोते की पत्नी	7
49	Great grandson’s wife	पड़पोते की पत्नी	7
50	Grand daughter’s husband	पोती का पति	7
51	Great granddaughter’s husband	पड़पोती का पति	7