Section 165: Case where part of trust income is chargeable

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Case where part of trust income is chargeable.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	165
Marginal note	Case where part of trust income is chargeable
Jurisdiction	Central
Status	Repealed

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