S. 164 : Representative assessees-Charge of tax-Beneficiaries unknown-Trust-Maximum marginal rate-Temple-Income from charity received from devotees coming to the temple and interest on bank deposits-Beneficiaries are general public-Revenue Department website also advises that the tax rate of the trust is as applicable to the individual-The tax rate as specified in S. 164(2) will apply to the AOP/Individual and the initial exemption is also available [S.2(37), 12A,164(1) 164 (2)]