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[Cites 0, Cited by 0] [Section 21(4)] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(4)(ia) in The Wealth-Tax Act, 1957

(ia)[ none of the beneficiaries has net wealth exceeding the amount not chargeable to wealth-tax in the case of an individual who is a citizen of India and resident in India for the purposes of this Act or is a beneficiary under any other trust; or] [ Inserted by Act 44 of 1980, Section 40 (w.e.f. 1.4.1980).]