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[Cites 0, Cited by 0] [Section 303] [Entire Act]

Union of India - Subsection

Section 303(3) in The Income Tax Act, 2025

(3)For the purposes of sub-section (1)(e), "oral trust" means a trust which is not declared by a duly executed instrument in writing (including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913) and which is not deemed under sub-section (2) to be a trust declared by a duly executed instrument in writing.