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 92(3)] [Section 92] [Entire Act] Union of India - Subsection Section 92(3)(h) in The Income Tax Act, 2025 (h)from an individual by a trust created or established solely for the benefit of relative of the individual; or