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[Cites 0, Cited by 2] [Section 164(3)] [Section 164] [Entire Act]

Union of India - Subsection

Section 164(3)(b) in The Income Tax Act, 1961

(b)the tax on that part of the relevant income which is applicable to purposes other than charitable or religious purposes, and which is either not specifically receivable on behalf or for the benefit of any one person or in respect of which the shares of the beneficiaries are indeterminate or unknown, at the maximum marginal rate: