# Relative — Section 2(77)
A 'Relative' in relation to a person means anyone falling under any of:
## Statutory tests
1. They are members of a Hindu Undivided Family (HUF); OR
2. They are husband and wife; OR
3. One person is related to the other in the prescribed manner (the closed list below).
## The closed list (Rule under Companies (Specification of Definitions Details) Rules, 2014)
A person is a 'relative' of another only if related in any of the following ways (each entry includes the step- version):
| Father / Step-father | Mother / Step-mother | Son / Step-son | Son's wife |
|---|---|---|---|
| Daughter / Step-daughter | Daughter's husband | Brother / Step-brother | Sister / Step-sister |
That's the entire list. Anyone outside it is NOT a relative for Companies Act purposes — even if they are family in common parlance.
## Notably EXCLUDED
- Grandfather / grandmother — not relatives.
- Grandson / granddaughter — not relatives.
- Uncle, aunt, cousin, nephew, niece — not relatives.
- Brother-in-law, sister-in-law, son-in-law (other than daughter's husband listed) — generally not relatives.
## Why this matters across the Act
The term 'relative' lights up multiple provisions:
- Section 2(76) Related Party — includes director's relative, KMP's relative.
- Section 184 / 188 — disclosure and approval of related-party transactions.
- Section 185 — loans to relatives of directors.
- Section 192 — restrictions on non-cash transactions involving relatives.
A person being labelled a 'relative' or not can determine whether a transaction triggers heavy compliance.
## Memory aid
Think of it as 'parents, kids, siblings, and immediate spouses-of-kids' — plus step-relatives and the legal spouse. Anything beyond that one generation up/down/laterally is OUT.