Laws / Income Tax Law / 2(38)
2(38) - trust
2(38) “trust” means a trust constituted under the Trust Act, 1882 and also includes a trust as defined in the Specific Relief Act, 1877:
Provided that where the trust is constituted as a prerequisite for the formation of a company or fund or for the purpose of managing the company or fund, the said company or fund, a...
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