Charge of tax where share of beneficiaries unknown.

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....ble to tax at the maximum marginal rate, if-- (a) such income or such part thereof is not specifically receivable on behalf or for the benefit of any one person; or (b) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable are indeterminate or unknown. (2) The income or any part thereof as referred to in sub-se....

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....the benefit of the relatives of the settlor; or (ii) exclusively for the benefit of the members of such family, where the settlor is a Hindu undivided family, in circumstances where such relatives or members were mainly dependent on the settlor for their support and maintenance; or (d) such income is receivable by the trustees on behalf of a provident fund, superannuatio....

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....ons. (5) For the purposes of this section,-- (a) such income or any part thereof shall be deemed as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the tax year is expressly stated in the order of the court or the instrument of trust or wakf deed....