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<h1>Amendment to Section 164: Trust Income for Dependent Relatives Taxed at Maximum Rate if Not Exempt u/ss 11 or 12.</h1> Section 164 of the Income-tax Act is amended effective April 1, 1985. In sub-section (1), a proviso is added stating that income, including business profits, for which a representative assessee is liable, applies only if received under a trust declared by will for a dependent relative, and is the sole such trust. In sub-section (2), if income is not exempt under sections 11 or 12 due to section 13(1)(c) or (d), it is taxed at the maximum marginal rate. Sub-section (3) includes similar provisions for income involving business profits and non-exempt income.