Section 164A: Charge of tax in case of oral trust

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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 of any person under an oral trust, then, notwithstanding anything contained in any other provision of this Act, tax shall be charged on such income at the maximum marginal rate.

Explanation.—For the purposes of this section,—

(i) [***]

(ii) "oral trust" shall have the meaning assigned to it in Explanation 2 below sub-section (1) of section 160.

Where this provision sits

Act	The Income-tax Act, 1961
Section	164A
Marginal note	Charge of tax in case of oral trust
Jurisdiction	Central
Status	Repealed

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