Chapter XA GENERAL ANTI-AVOIDANCE RULE

Income_Tax_Act

96 Impermissible avoidance arrangement
97 Arrangement to lack commercial substance
98 Consequence of impermissible avoidance arrangement
99 Treatment of connected person and accommodating party
100 Application of Chapter
101 Framing of guidelines
102 Definitions
95 Applicability of General Anti-Avoidance Rule

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