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_____________ of the Income Tax Act, 1961 provides that where a trustee receives or is...

_____________ of the Income Tax Act, 1961 provides that where a trustee receives or is entitled to receive any income on behalf of or for the benefit of any person under an Oral Trust, tax is to be charged on such income at the maximum marginal rate.

A.

Section 29C

B.

Section 161A

C.

Section 164A

D.

None of the above

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