Charge of tax where share of beneficiaries unknown.

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..... nal rate, if-- (a) such income or such part thereof is not specifically receivable on behalf or for the benefit of any one person; or (b) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable are indeterminate or unknown. (2) The income or any part thereof as referred to in sub-section (1), shall be chargeable to tax at the ra .....

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..... benefit of the members of such family, where the settlor is a Hindu undivided family, in circumstances where such relatives or members were mainly dependent on the settlor for their support and maintenance; or (d) such income is receivable by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on .....

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..... as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the tax year is expressly stated in the 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 of such order, instrument or deed; (b) the in .....

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