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 receiverप्राप्तकर्ता संबंधRelated to the previous point no.
4Husband’s Sisterननद3
5Husband’s Brotherजेठ/देवर3
6Wife’s Sisterसाली3
7Wife’s Brotherसाला3
8Father’s Sisterबुआ4
9Father’s Brotherचाचा/ताऊ4
10Mother’s Sisterमौसी4
11Mother’s Brotherमामा4
17Great grandfatherपरदादा5
19Great grandmotherपरदादी5
21Grand daughterपोती5
22Great grandsonपड़पोता5
23Great grand daughterपड़पोती5
24Husband’s Fatherससुर6
25Wife’s Fatherससुर6
26Husband’s Motherसास6
27Wife’s Motherसास6
28Husband’s grandfatherपति के दादा6
29Wife’s grandfatherपत्नी के दादा6
30Husband’s grandmotherपति की दादी6
31Wife’s grandmotherपत्नी की दादी6
32Husband’s great grandfatherपति के परदादा6
33Wife’s great grandfatherपत्नी के परदादा6
34Husband’s great grandmotherपति की परदादी6
35Wife’s great grandmotherपत्नी की परदादी6
36Brother’s wifeभाई की पत्नी (भाभी)7
37Sister’s husbandजीजा7
38Husband’s sister’s husbandनन्दोई7
39Wife’s sister’s husbandसाडू 7
40Husband’s brother’s wifeदौरानी/जेठानी7
41Wife’s brother’s wifeसलाईली7
42Father’s sister’s husbandफुपा7
43Father’s brother’s wifeचाची/ताई7
44Mother’s sister’s husbandमौसा7
45Mother’s brother’s wifeमामी7
46Son’s wifeबहु7
47Daughter’s husbandदामाद7
48Grandson’s wifeपोते की पत्नी7
49Great grandson’s wifeपड़पोते की पत्नी7
50Grand daughter’s husbandपोती का पति7
51Great granddaughter’s husbandपड़पोती का पति7

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