That u/s 2(41) of the IT Act 1961 definition of relatives did not include – Son-in-law, Daughter-in-law, Mother-in-law, Father-in-law, Brother-in-law and his wife and Sister-in-law and her husband, Spouse’s Grandfather or Grandmother, Spouse of Grand-Child or Great-Grand-Child, Spouse’s Great Grandfather or Spouse’s Great Grandmother, Father’s Brother and his wife or Father’s Sister and her husband, Mother’s Brother and his wife or Sister and her husband. However all these persons are now covered by section 91 of the IT Act 2025 . (Source Taxman) However Step-Brother/Sister, Nephew/ Niece, Cousins are not covered by definitions of relative in both Acts. (Source Taxman) That “Specified Professions” earlier notified were required to maintain books of accounts u/s 44AA, however u/s 62 of the IT Ac.......