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 20] [Section 27] [Entire Act] Union of India - Subsection Section 27(ii) in The Income Tax Act, 1961 (ii)the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate;