Section 165Central Act
Section 165: Case where part of trust income is chargeable
Case where part of trust income is chargeable.
- Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part.D.-Representative assessees-Miscellaneous provisionsPrevious
Sec 164A — [ Charge of tax in case of oral trust. [Inserted by Act 16 of 1981, Section 15 (w.r.e.f. 1.4.1981).]
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Sec 166 — Direct assessment or recovery not barred
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