INDIA CODE
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Act / Income-tax Act, 2025

Clause 2(94): relative

In forceA commencement is recorded; no ending event is recorded.
The law's words

2(94). relative."relative", in relation to an individual, means the husband, wife, brother, sister or any lineal ascendant (maternal as well as paternal) or descendant of that individual;

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The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

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