Definition ofv the term RELATIVE

Kindly advise whether cousin- sister of the spouse  of an Individual would be included in the definition of the term RELATIVE under Section 56(2)(x) of the Income Tax Act,1961

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  50C, Stamp valuation

IS 50C applicable to sale of a flat between relatives  below SDV ?

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  Taxability of Gift from step brother

Assessee is an individual AND received gift of Rs.  10 lakhs in A. Y.  2020-21. ASSESSEE has claimed it is not taxable as it is received from step brother.  However AO is not accepting contention of appellant on the ground that step brother or sister is not covered in the definition of Relative under Income tax Act and therefore he has made an addition in the hands of assessee with mentioning any section.  Is action of AO is correct and justified in Law.  Whether assessee has case to fight in an appeal.  Pl guide

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  Whether gift my maternal grandmother to the grand son is considered as relative and exempt u/s 56 (2)(x) of the Act?

Is gift by maternal grandmother to the grandson covered under the definition of relative for the purposes of section 56(2)(x)?

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