General anti-avoidance rule.

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..... combining or recharacterising any step in, or a part or whole of, the impermissible avoidance arrangement; (b) treating the impermissible avoidance arrangement— (i) as if it had not been entered into or carried out; or (ii) in such other manner as in the circumstances of the case, the Commissioner deems appropriate for the prevention or diminution of the re .....

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..... or in addition to, any other basis for determination of tax liability in accordance with such guidelines as may be prescribed. (3) The provisions of this section shall apply subject to such conditions and in the manner as may be prescribed. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmana .....

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