The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · VI — .

Section 42. Trustees and agents to furnish information as to beneficiaries and principals

Repealed or not in force · As amended up to 2026-08

42. Trustees and agents to furnish information as to beneficiaries and principals. 43. Trustees, &c., to furnish information as to income. 44. Obligation to furnish other information. 42. An officer or person exercising all or any of the powers aforesaid may, by notice, require any person whom he has reason to believe to be a trustee, guardian, curator, committee or agent to deliver or cause to be delivered a statement of the names of the persons for or of whom he is trustee, guardian, curator, committee or agent. Trustees, &c., to furnish information as to income.

Source: India Code