In this Act, unless the context otherwise requires,—
(a) "approved institution" means an institution specified in the Schedule and includes any other institution declared by the Government, by notification in the Gazette, to be an approved institution for the purposes of this Act;
(b) "near relative" means any of the following relatives of the deceased, namely, a wife, husband, parent, son, daughter, brother or sister and includes any other person who is related to the deceased (i) by lineal consanguinity within three degrees or by collateral consanguinity within six degrees or (ii) by marriage with any of the relatives aforesaid.
Explanation.—The expressions "lineal consanguinity" and "collateral consanguinity" shall have the meanings assigned to them in the Indian Sucession Act, 1925 (Central Act 39 of 1925), and degrees of relationship shall be computed in the manner laid down in that Act.
(c) "prescribed" means prescribed by rules made under this Act.