Income-tax Act, 1961 · Chapter XV: Liability in Special Cases · C.—Representative assesses- Special cases
Section 164A: Charge of tax in case of oral trust
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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,— * * * * *
(ii) —oral trust‖ shall have the meaning assigned to it in Explanation 2 below sub-section (1) of section 160.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 164A
No Supreme Court judgment in our database cites this section yet.