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

Union of India - Subsection

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

(ii)the relevant income or part of relevant income is receivable ][under a trust declared by any person by will and such trust is the only trust so declared by him] [ Substituted by Act 44 of 1980, Section 27, for certain words (w.r.e.f. 1.4.1980).]; or