Section 97(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 97(2)] [Section 97] [Entire Act]

Union of India - Subsection

Section 97(2)(a) in The Income Tax Act, 2025

(a)where a transfer is by way of trust which is not revocable during the lifetime of the beneficiary and in case of any other transfer, is not revocable during the lifetime of the transferee; and

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Union of India - Subsection

Section 97(2)(a) in The Income Tax Act, 2025