Section 167B: AOP/BOI taxed at max rate if income is unknown; Deity as sole beneficiary taxed as individual.

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....Assessment of trust - Tax rate - provisions of Sec.167B applies to an AOP or BOI where its income is indeterminate or unknown then the tax shall be charged at the maximum marginal rate - it is a fact that the Deity is the sole beneficiary in present case, the tax rates and the slabs as applicable to an individual would apply....