trust, means any interest held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other ... trust, the controlling person means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising
discretionary trust or charitable trust
Beneficiary in case of a specific trust
Author or settlor in case of a revocable trust
General Partner, Investment Manager
charitable trust; (b) is a beneficiary in case of a specific trust; (c) is the author or settlor in case of a revocable trust
Section 95 (w.e.f. 1.4.1989).] (i) [ none of the beneficiaries has any other income chargeable under this Act exceeding the maximum amount not chargeable ... Section 95 (w.e.f. 1.4.1989).] [or is a beneficiary under any other trust; or [ Restored by Act 3 of 1989, Section
Section (4)(w.e.f. 1.4.1971). ] (ia) [ none of the beneficiaries has net wealth exceeding the amount not chargeable to wealth-tax in the case ... resident in India for the purposes of this Act or is a beneficiary under any other trust; or] [ Inserted by Act 44 of 1980, Section
were its total income, if,— (a) none of the beneficiaries has any other income chargeable under this Act exceeding the maximum amount not chargeable ... case of an association of persons, or is a beneficiary under any other trust; or (b) such income or part of such income is receivable
