" relative " means,— (i) in case of 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) brother or sister of either of the parents of the individual; (e) any lineal ascendant or descendant of the individual; (f) any lineal ascendant or descendant of the spouse of the individual; (g) spouse of the person referred to in items (b) to (f); and (ii) in case of a Hindu undivided family, any member thereof;