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 13] [Section 13(3)] [Section 13] [Entire Act] Union of India - Subsection Section 13(3)(d) in The Income Tax Act, 1961 (d)any relative of any such author, founder, person, [member, trustee or manager] [ Substituted by Act 16 of 1972, Section 7, for certain words (w.e.f. 1.4.1973).] as aforesaid;