section 61 of the Indian Income -tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee
under sub -section ( 1).
1[Explanation. -For the purposes of this section, “relative” in relation to an individual, means -
(a)spouse of the individual; (b)brother or sister of the individual; (c)brother or sister of the spouse of the individual; (d)any lineal ascendant or descendant of the individual; (e)any lineal ascendant or descendant of the spouse of the individual; (f)spouse of a person referred to in clause ( b), clause ( c), clause ( d) or clause ( e); (g)any lineal descendant of a brother or sister of either the individual or the spouse of the
indiv idual.]