What is Meaning of Lineal Descendants ?

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Income Tax Act has used the word lineal descendants or ascendants at many places , specially when in the provision where the term relative has been used . Most commonly referred provision -section 56(2) – under which a gift from persons other relative are charged to tax , the term relative has been defined to include the term “lineal descendent or ascendent”. So, one has to understand what these terms mean . Unfortunately , the Income Tax Act is totally silent on this.

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