This table contains the meaning of relatives as per different provisions of Income Tax Act. Note, Income Tax Act treats family a separate concept than relative. Spouse and children always form part of family for any individual.
| Sl. | Meaning of relative |
| 1 | For the purpose of Section 2(41) |
| Relative in relation to an individual means the husband, wife, brother or sister, or any lineal ascendant or descendent of that individual | |
| 2 | For the purpose of Section 13 |
| Relative in relation to an individual
a) Spouse of the individual b) Brother or sister (and their spouses) of the individual c) Brother or sister (and their spouses) of the spouse of the individual d) Any lineal ascendant or descendant (and their spouses) of the individual e) Any lineal ascendant or descendant (and their spouses) of the spouse of the individual f) Any lineal descendant of a brother or sister of either the individual or of the spouse of the individual. Relative in relation to an HUF Every member of HUF |
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| 3 | For the purpose of Section 56(2)(v), (vi), (vii), (x) and Section 102 |
| Relative in relation to an Individual
a) spouse of the individual b) brother or sister (and their spouses) of the individual c) brother or sister (and their spouses) of the spouse of the individual d) brother or sister (and their spouses) of either of the parents of the individual e) any lineal ascendant or descendant (and their spouses) of the individual f) any lineal ascendant or descendant (and their spouses) of the spouse of the individual |
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| 4 | For the purpose of Section 10(41) |
| Relative in case of individual means husband, wife, brother, sister, or any lineal ascendant or descendant of an individual. | |
| 5 | For the purpose of Section 80E |
| 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. | |
| 6 | For the purpose of Section 288 |
| Relative in relation to an individual
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 or descendant of the individual e) any lineal ascendant or descendant of the spouse of the individual f) spouse of a person referred to in clause (b), clause (c), clause (d), or clause (e) g) any lineal descendant of a brother or sister of either the individual or the spouse of the individual. |
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