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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter = GENERAL ANTI-AVOIDANCE RULE Chapters List

GENERAL ANTI-AVOIDANCE RULE - Income-tax Act, 1961

 
GENERAL ANTI-AVOIDANCE RULE
Section 95 : Applicability of General Anti-Avoidance Rule.
Section 96 : Impermissible avoidance arrangement.
Section 97 : Arrangement to lack commercial substance.
Section 98 : Consequences of impermissible avoidance arrangement.
Section 99 : Treatment of connected person and accommodating party.
Section 100 : Application of this Chapter
Section 101 : Framing of guidelines
Section 102 : Definitions
 
 
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