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Tax

International Succession Laws

Edited by:
David Way and Mark Bridges
Publisher:
Bloomsbury Professional
Publication Date:
July 2022
I1: India Income Tax Act 1961 Relevance of and tests for citizenship, domicile and residence Scope of income liable to tax Tax on lifetime gifts Estate duty Charitable trusts Accumulation of income and conditions Income from voluntary contributions Exemption of capital gains Donations to other charitable trusts Business income of the trust Winding-up of a charitable trust ...

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