Income Tax Act, 2025
Section 9: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
9. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
619
tax shall be charged 1[on the relevant income as if the relevant income] (as reduced by the income, if any,
which is exempt under section 11) were the total income of an association of persons:]
2[Provided further that where the relevant income consists of, or includes, profits and gains of
business, the preceding proviso shall apply only if the income is receivable under a trust declared by any
person by will exclusively for the benefit of any relative dependent on him for support and maintenance,
and such trust is the only trust so declared by him:
Provided also that in a case where the whole or any part of the relevant income is not exempt
under section 11 or section 12 by virtue of the provisions contained in clause (c) or clause (d) of subsection (1) of section 13, tax shall be charged on the relevant income or part of relevant income at the
maximum marginal rate.]]
3[Explanation 1.—For the purposes of this section,—
(i) any income in respect of which the persons mentioned in clause (iii) and clause (iv) of subsection (1) of section 160 are liable as representative assessee or any part thereof shall be deemed as
being not specifically receivable on behalf or for the benefit of any one person unless the person on
whose behalf or for whose benefit such income or such part thereof is receivable during the previous
year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case
may be, and is identifiable as such on the date of such order, instrument or deed;
(ii) the individual shares of the persons on whose behalf or for whose benefit such income or
such part thereof is received shall be deemed to be indeterminate or unknown unless the individual
shares of the persons on whose behalf or for whose benefit such income or such part thereof is
receivable, are expressly stated in the order of the court or the instrument of trust or wakf deed, as the
case may be, and are ascertainable as such on the date of such order, instrument or deed.
4* * * * *]
5[164A. 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,—
6* * * *
*
(ii) “oral trust” shall have the meaning assigned to it in Explanation 2 below sub-section (1)
of section 160.]
165. 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.
or clause
of subsection
of section 13, tax shall be charged on the relevant income or part of relevant income at the
maximum marginal rate.]]
3[Explanation 1.—For the purposes of this section,—
any income in respect of which the persons mentioned in clause
and clause
of subsection
of section 160 are liable as representative assessee or any part thereof shall be deemed as
being not specifically receivable on behalf or for the benefit of any one person unless the person on
whose behalf or for whose benefit such income or such part thereof is receivable during the previous
year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case
may be, and is identifiable as such on the date of such order, instrument or deed;
the individual shares of the persons on whose behalf or for whose benefit such income or
such part thereof is received shall be deemed to be indeterminate or unknown unless the individual
shares of the persons on whose behalf or for whose benefit such income or such part thereof is
receivable, are expressly stated in the order of the court or the instrument of trust or wakf deed, as the
case may be, and are ascertainable as such on the date of such order, instrument or deed.
4* * * * *]
5[164A. 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,—
6* * * *
*
“oral trust” shall have the meaning assigned to it in Explanation 2 below sub-section
of section 160.]
165. 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.