List of relitives U/S 56(2)VII of Income Tax Act 1961

Relatives from whom Gift is permissible under Income Tax Act
List of Male Donors                                           List of Female Donors
Father (Papa or Pitaji)                                         Mother (Maa or Mummy)
Brother (Bhai)                                                     Sister (Bahin)
Son (Beta or Putra)                                             Daughter (Beti or Putri)
Grand Son (Pota or Potra)                                  Grand Daughter (Poti or Potri)

Husband (Pati)                                                    Wife (Patni)
Sister’s Husband (Jija)                                        Brother’s Wife (Bhabhi)
Wife’s Brother (Sala)                                          Wife’s Sister (Sali)
Husband’s Brother (Dewar)                                Husband’s Sister (Nanad)
Mother’s Brother (Mama)                                   Mother’s Sister (Mausi)
Mother’s Sister Husband (Mausa)                       Wife’s brother’s wife    (Sala Heli)
Father’s Brother (Chaha or Tau)                         Father’s Brother’s Wife (Chachi or Tai)
Father’s Sister’s Husband(Fufa)                          Father’s Sister (Bua)
Grand Father (Dada)                                          Grand Mother (Dadi)
Great Grand Father (Pardada)                            Great Grand Mother (Pardadi)
Daughter’s Husband (Jawai)                               Son’s Wife (Bahu or Putra Vadhu)
Wife’s Father (Sasur)                                          Wife’s Mother (Sas)
Husband’s Father (Sasur)                                   Husband’s Mother (Sas)
Wife’s Grand Father (Dada Sasur)                      Husband’s Grand Mother (DadiSas)
Husband’s Grand Father (Dada Sasur)                Wife’s Grand Mother (Dadi Sas)
Wife’s Great Grand Father                                  Husband’s Great Grand Mother
(Bada Dada Sasur)                                             (Badi Dadi Sas)
Husband’s Great Grand Father                           Wife’s Great Grand Mother
(Bada Dada Sasur)                                             (Badi Dadi Sas)
Brother’s Wife                                                    Mother’s Brother’s Wife (Mami)
(Bhabhi)                                                              Husband’s Brother’s Wife
                                                                           (Devrani or Jithani)


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