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[Cites 0, Cited by 0] [Section 21(4)] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(4)(i) in The Wealth-Tax Act, 1957

(i)such assets are held ][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 40 for " under a trust declared by will" (w.e.f. 1.4.1980).][; or] [Substituted by Act 19 of 1970, Section 26, for sub-Section (4)(w.e.f. 1.4.1971). ]