Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 307(2)] [Section 307] [Entire Act] Union of India - Subsection Section 307(2)(b) in The Income Tax Act, 2025 (b)such income or part of such income is receivable under a trust declared by any person by will and such trust is the only trust so declared by him; or