Section 36 in The Income Tax Act, 1961 [Entire Act]
exclusive benefit of his employees under an irrevocable trust; (va) [ any sum received by the assessee from any of his employees to which the provisions
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1 - 10 of 255 (0.57 seconds)Section 43 in The Income Tax Act, 1961 [Entire Act]
received,- (i) by way of gift or will or an irrevocable trust; (ii) on any distribution on liquidation of the company; and (iii) by such
Section 48 in The Income Tax Act, 1961 [Entire Act]
unit of an equity oriented fund or a unit of a business trust referred to in section 112A:] [Inserted by Act 67 of 1984, Section ... section 47 are transferred under a gift or an irrevocable trust, the market value on the date of such transfer shall be deemed
Section 47 in The Income Tax Act, 1961 [Entire Act]
capital asset under a gift or will or an irrevocable trust: Provided that this clause shall not apply to transfer under a gift ... irrevocable trust of a capital asset being shares, debentures or warrants allotted by a company directly or indirectly to its employees under any Employees' Stock
Section 49 in The Income Tax Act, 1961 [Entire Act]
company, or (d) under a transfer to a revocable or an irrevocable trust, or (e) under any such transfer as is referred to in clause
Section 43C in The Income Tax Act, 1961 [Entire Act]
Hindu undivided family or under a gift or will or an irrevocable trust, is sold after the 29th day of February, 1988, by the assessee
Section 89 in Income Tax Rules, 1962 [Entire Act]
rule shall apply to a fund established or constituted, under an irrevocable trust which has its sole purpose to make payment of pension or family
Section 70 in The Income Tax Act, 2025 [Entire Act]
Hindu undivided family, under a will or a gift or an irrevocable trust; (c) of a capital asset, not being stock-in-trade
Section 73 in The Income Tax Act, 2025 [Entire Act]
company; or (d) under a transfer to a revocable or an irrevocable trust; or (e) being a Hindu undivided family, by the mode referred
Section 39 in The Income Tax Act, 2025 [Entire Act]
acquisition— (a) by way of a gift or will or an irrevocable trust; or (b) upon distribution on the liquidation of a company