6. Meaning of "relative". -

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

(a) they are members of a 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 IASee Section 6 (c)List of Relatives1. Father 							15. Daughters son2. Mother (including step-mother) 				16. Daughters sons wife3. Sons (including step-son) 					17. Daughters daughter4. Sons wife 							18. Daughters daughters husband5. Daughter (including step-daughter) 				19. Brother (including step-brother)6. Fathers father 						20. Brothers wife7. Fathers mother 						21. Sister (including step-sister)8. Mothers mother 						22. Sisters husband9. Mothers father10. Sons son11. Sons sons wife12. Sons daughter13. Sons daughters husband 14. Daughters husband 

Sub-section (1B) of Section 370

"(1B) For the purposes of sub-sections (1) and (1A) two bodies corporate shall be deemed to be under the same management-

(i) if the managing agent, secretaries and treasurers, managing director or manager of the one body, or where such managing agent or secretaries and treasurers are a firm, any partner in the firm, or where suchmanaging agent or secretaries and treasurers are a private company, any director of such company, is-

(a) the managing agent, secretaries and treasurers, managing director or manager of the other body; or

(b) a partner in the firm acting as managing agent or secretaries and treasurers of the other body; or

(c) a director of the private company acting as managing agent or secretaries and treasurers of the other body; or

(ii) if a majority of the directors of the one body constitute, or at any time within the six months immediately preceding constituted, a majority of the directors of the other body; or

(iii) if not less than one-third of the total voting power with respect to any matter relating to each of the two bodies corporate is exercised or controlled by the same individual or body corporate; or

(iv) if the holding company of the one body corporate is under the same management as the other body corporate within the meaning of clause (i) clause (ii) or clause (iii); or

(v) if one or more directors of the one body corporate while holding whether by themselves or together with their relatives, the majority of shares in that body corporate also hold, whether by themselves or together with their relatives, the majority of shares in the other body corporate."