Amendment of section 161

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....ection (1), the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- '(1A) Notwithstanding anything contained in sub-section (1), where any income in re....

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....re receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him....