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[Cites 0, Cited by 0] [Section 307(2)] [Section 307] [Entire Act]

Union of India - Subsection

Section 307(2)(a) in The Income Tax Act, 2025

(a)none of the beneficiaries has any other income chargeable under this Act exceeding the maximum amount not chargeable to tax in case of an association of persons, or is a beneficiary under any other trust; or