Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Font Size
Saturation
Help

Section 165

Case where part of trust income is chargeable

Section

Section Number

165

Chapter

CHAPTER XV - LIABILITY IN SPECIAL CASES

Act

Income-tax Act, 1961

Year

1983

Case where part of trust income is chargeable

Case where part of trust income is chargeable

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.

 

 

 

[As amended by the Finance Act, 1983]

Footnotes