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[Cites 0, Cited by 0] [Section 67A] [Entire Act]

Union of India - Subsection

Section 67A(6) in Income Tax Rules, 1962

(6)A nomination or its modification shall take effect to the extent that it is valid on the date on which it is received by the trustees.Explanation. - For the purposes of this rule, "family" means the employee's spouse, legitimate children, step-children , deceased son's widow, deceased son's legitimate children, deceased son's step-children and dependent parents [***].