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1961Section 165

165. Case where part of trust income is chargeable.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·