Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

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....ersons or body of individuals in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of such association or body at the maximum marginal rate, subject to the provision of sub-section (2). (2) In a case referred to in sub-section (1) where the total income of any member of such association or body is chargeable to....

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....marginal rate,- (i) tax shall be charged on that portion of the total income of association or body which is relatable to the share of such member at such higher rate; and (ii) the balance of the total income of such association or body shall be taxed at the maximum marginal rate. (4) For the purposes of this section, the individual shares of the members of an association of p....