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Nature of receipt from the trust - distribution of surplus by the trust - as per scheme of assessment of private discretionary trust, the Department has to opt whether to assess the income in the hands of trust or beneficiaries.

Income Tax - Nature of receipt from the trust - distribution of surplus by the trust - as per scheme of assessment of private discretionary trust, the Department has to opt whether to assess the income in the hands of trust or beneficiaries. - TMI Updates - Highlights .....

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