Relative under section 40a 2 )( b July 8, 2019 16 32 64 128 Definition of relative under section 40a 2 b of income tax act Definition of relative under section 40a 2 )( b Relative for section 40a 2 )( b Section 402(b) 404(a)(4) or 404a Disallowance under section 40(b) Section 403(b)(7)