Provisions of sections 164 and 167B of the Income-tax Act, 1961--Clarification regarding

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.... at the maximum marginal rate on the total income of an association of persons where the individual shares of members in the income of such association are indeterminate or unknown, would also apply to income under a trust declared by any person by will where such trust is the only trust declared by him. Such trusts, it would be noticed, are referred to at item No.(ii) in the first proviso to sect....