185. Recovery of income tax payable by a beneficiary from the trustee

The income tax or any part thereof with which a beneficiary to a trust, not being any unit trust, is chargeable in respect of his income to which he is entitled from the trust, may be recovered from the trustee of the trust, notwithstanding that no assessments have been made upon the trustee, and the provisions of this Act relating to collection and recovery of tax shall apply to such trustee. Such trustee shall be entitled to deduct the amount of such tax or part thereof, from the income which will be payable to such beneficiary from the trust.