CHAPTER XA – 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

Leave a Reply