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[Cites 0, Cited by 0] [Section 307(5)] [Section 307] [Entire Act]

Union of India - Subsection

Section 307(5)(a) in The Income Tax Act, 2025

(a)such income or any part thereof shall be deemed as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the tax year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and is identifiable as such on the date of such order, instrument or deed;