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Income_Tax_Act

Section / Rule Number Content


54A Implementation of electronic governance.
95 Applicability of General Anti-Avoidance Rule
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