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[Cites 0, Cited by 0] [Section 164(3)] [Section 164] [Entire Act]

Union of India - Subsection

Section 164(3)(i) in The Income Tax Act, 1961

(i)[ none of the beneficiaries in respect of the part of the relevant income which is not applicable to charitable or religious purposes has any other income chargeable under this Act exceeding the maximum amount not chargeable to tax in the case of an association of persons or is a beneficiary under any other trust; or] [ Substituted by Act 44 of 1980, Section 27, for Clause (i) (w.r.e.f. 1.4.1980).]