RULE 317 INCOME-TAX RULES 2026 Conditions regarding trust and trustees.
RULE 317 INCOME-TAX RULES 2026 Conditions regarding trust and trustees. 317. (1) The fund and the trust shall be established in India. (2) The trust shall have at least two trustees provided that a company as defined in section 2(20) of the Companies Act, 2013 (18 of 2013) shall not be appointed as a trustee without… Read More »