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[Cites 0, Cited by 2] [Section 164(1)] [Section 164] [Entire Act]

Union of India - Subsection

Section 164(1)(i) in The Income Tax Act, 1961

(i)[ none of the beneficiaries has any other income chargeable under this Act exceeding the maximum amount not chargeable to tax in the case of an ] [Substituted by Act 44 of 1980, Section 27, for Clause (i) (w.r.e.f. 1.4.1980).][association of persons] [ Restored by Act 3 of 1989, Section 95 (w.e.f. 1.4.1989).][or is a beneficiary under any other trust; or [ Restored by Act 3 of 1989, Section 95 (w.e.f. 1.4.1989).]