Applicability of General Anti-Avoidance Rule.

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..... Applicability of General Anti-Avoidance Rule. - 2 [(1)] Notwithstanding anything contained in the Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance .....

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..... arrangement as they are applicable to the arrangement.] ----------------------------------- Notes: 1. Inserted vide Finance Act 2013, w.e.f. 1st day of April, 2016 2. Num .....

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