Insertion of new section 164A

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..... -tax Act, the following section shall be inserted, namely :- '164A. Charge of tax in case of oral trust. Where a trustee receives or is entitled to receive any income on behalf or for the benefit .....

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..... in Explanation 2 below sub-section (1) of section 160.'. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindi .....

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