Section 164(3)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 164(3)] [Section 164] [Entire Act]

Union of India - Subsection

Section 164(3)(ii) in The Income Tax Act, 1961

(ii)[ the relevant income is receivable ] [Substituted by Act 19 of 1970, Section 21, for Section 164 (w.e.f. 1.4.1971).][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 27, for certain words (w.r.e.f. 1.4.1980).]; or

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Union of India - Subsection

Section 164(3)(ii) in The Income Tax Act, 1961