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Indian Income Tax Act, 2025
Chapter XI
General Anti-Avoidance Rule
Section No.
Particulars
IT Act, 1961
Section No.
if any
178
Applicability of General Anti-Avoidance Rule
95
179
Impermissible avoidance arrangement
96
180
Arrangement to lack commercial substance
97
181
Consequences of impermissible avoidance arrangement
98
182
Treatment of connected person and accommodating party
99
183
Application of this Chapter
100
184
Interpretation
102
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