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 47] [Section 13(2)] [Section 13] [Entire Act] Union of India - Subsection Section 13(2)(g) in The Income Tax Act, 1961 (g)[ if any income or property of the trust or institution is diverted during the previous year in favour of any person referred to in sub-section (3): [ Substituted by Act 16 of 1972, Section 7, for Clause (g) (w.e.f. 1.4.1973).]