Definition of Relative u/s. 56 of the Income-tax Act, 1961

"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;