Income-tax Act : Case where part of trust income is chargeable Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Case where part of trust income is chargeable

165. Case where part of trust income is chargeable Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part. D.-Representative assessees Miscellaneous provisions