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Section 164 in The Income Tax Act, 1961 [Entire Act]

income is receivable ][under a trust declared by any person by will and such trust is the only trust so declared by him] [ Substituted ... under a trust declared by any person by will and such trust is the only trust so declared by him] [ Substituted
Union of India - Section Cites 0 - Cited by 345

Section 114F in Income Tax Rules, 1962 [Entire Act]

held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate ... Development Authority. Explanation 2. - In the case of a trust, the controlling person means the settlor, the trustees, the protector (if any), the beneficiaries
Union of India - Section Cites 0 - Cited by 0

Section 21 in The Wealth-Tax Act, 1957 [Entire Act]

assets are held ][under a trust declared by any person by will and such trust is the only trust so declared by him] [ Substituted ... fide exclusively for the benefit of the relatives of the settlor or where the settlor is a Hindu undivided family, exclusively for the benefit
Union of India - Section Cites 0 - Cited by 191

Section 307 in The Income Tax Act, 2025 [Entire Act]

income is receivable under a trust declared by any person by will and such trust is the only trust so declared ... relevant time, that the trust was created bona fide–– (i) exclusively for the benefit of the relatives of the settlor; or (ii) exclusively
Union of India - Section Cites 0 - Cited by 0
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