A person shall be deemed to be a relative of another if, and only if: -

a) they are members of Hindu undivided family; or
b) they are husband and wife; or
c) the one is related to the other in the manner indicated in Schedule IA

Schedule 1A

• List of relatives

  1. Father
  2. Mother (including step-mother)
  3. Son (including step-son)
  4. Son's wife
  5. Daughter (including step-daughter)
  6. Father's father
  7. Father's mother
  8. Mother's mother
  9. Mother's father
  10. Son's son
  11. Son's son's wife
  12. Son's daughter
  13. Son's daughter's husband
  14. Daughter's husband
  15. Daughter's son
  16. Daughter's son's wife
  17. Daughter's daughter
  18. Daughter's daughter's husband
  19. Brother (including step-brother)
  20. Brother's wife
  21. Sister (including step sister)
  22. Sister's husband.