Income Tax Section - 165, Income Tax Act, 1961-2021

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Section - 165,  Income Tax Act, 1961-2021

Case where part of trust income is chargeable.

165. 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.