As per section 6 of the Companies Act, a close relative acceptable as guarantor is any of the following: Father, mother (including step mother), son (including step son), son’s wife, daughter (including step daughter), son’s son, son’s son’s wife, son’s daughter, son’s daughter’s husband, daughter’s husband, daughter’s son, daughter’s son’s wife, daughter’s daughter, daughter’s daughter’s husband, brother (including step brother), brother’s wife, sister (including step sister), wife/husband and sister’s husband. However for consideration of these relatives as guarantors for the loan they should comply with the age and other norms of the company.