https://www.taxtmi.com/manuals?id=8055 Oral trust means a trust not declared by a duly executed instrument in writing. Valid wakf deeds are included within the scope of written instruments. Trusts deemed to have been declared by duly executed written instruments are excluded. The definition under the Income-tax Act, 1961 similarly distinguishes oral trusts from trusts evidenced by, or statutorily treated as evidenced by, duly executed written instruments. en-us Fri, 09 Oct 2026 11:06:00 +0530 Fri, 09 Oct 2026 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8055 Oral trust means a trust not declared by a duly executed instrument in writing. Valid wakf deeds are included within the scope of written instruments. Trusts deemed to have been declared by duly executed written instruments are excluded. The definition under the Income-tax Act, 1961 similarly distinguishes oral trusts from trusts evidenced by, or statutorily treated as evidenced by, duly executed written instruments. Manuals Income Tax Fri, 09 Oct 2026 11:06:00 +0530 https://www.taxtmi.com/manuals?id=8055