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

[Cites 0, Cited by 11] [Section 164(1)] [Section 164] [Entire Act]

Union of India - Subsection

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

(iv)the relevant income is receivable by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on a business or profession exclusively for the benefit of persons employed in such business or profession, tax shall be charged ] [on the relevant income or part of relevant income as if it] [ Substituted by Act 44 of 1980, Section 27, for certain words (w.r.e.f. 1.4.1980).][were the total income of an ] [ Restored by Act 3 of 1989, Section 95 (w.e.f. 1.4.1989).][association of persons] [ Restored by Act 3 of 1989, Section 95 (w.e.f. 1.4.1989).]:

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

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