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

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 ... order of the Court or the instrument of trust or wakf deed, as the case may be, and are ascertainable as such on the date
Union of India - Section Cites 0 - Cited by 345

Section 160 in The Income Tax Act, 1961 [Entire Act]

duly executed instrument in writing whether testamentary or otherwise [including any wakf deed which is valid under the Mussalman Wakf Validating ... declared by a duly executed instrument in writing [including any wakf deed which is valid under the Mussalman Wakf Validating
Union of India - Section Cites 0 - Cited by 287

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

writing, whether testamentary or otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied upon and recoverable from ... declared by a duly executed instrument in writing (including a valid deed of wakf) shall be deemed, for the purposes of this sub-section
Union of India - Section Cites 0 - Cited by 191
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