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 14] [Section 13(3)] [Section 13] [Entire Act] Union of India - Subsection Section 13(3)(c) in The Income Tax Act, 1961 (c)where such author, founder or person is a Hindu undivided family, a member of the family;(cc)[ any trustee of the trust or manager (by whatever name called) of the institution;] [ Inserted by Act 16 of 1972, Section 7 (w.e.f. 1.4.1973).]