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Section 26: Collateral consanguinity
(1) Collateral consanguinity is that which subsists between two persons who are decended from the same stock or ancestor, but neither of whom is descended in a direct line from the other.
(2) For the purpose of ascertaining in what degree of kindred any collateral relative stands to a person deceased, it is necessary to reckon upwards from the person deceased to the common stock and then downwards to the collateral relative, a degree being allowed for each person, both ascending and descending.
Source: official text of The Indian Succession Act, 1925 as published on India Code (PDF). All sections of the Indian Succession Act, 1925.