Income-tax Act, 1961
Section - 165 - 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.
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