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of <h1>Income Tax Act Section 11 Amended: 'Income Derived from Property Held Under Trust' Effective April 1, 1973</h1> Section 11 of the Income-tax Act is amended by replacing the phrase 'income from property held under trust' with 'income derived from property held under trust' in clause (c) of sub-section (1). This change will take effect on April 1, 1973, as per the Finance Act of 1972, under the category of direct taxes.
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