March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 102 : Definitions

102. In this Chapter, unless the context otherwise requires,— (1) “arrangement” means any step in, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 101 : Framing of guidelines

101. The provisions of this Chapter shall be applied in accordance with such guidelines and […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 100 : Application of this Chapter

100. The provisions of this Chapter shall apply in addition to, or in lieu of, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 99 : Treatment of connected person and accommodating party

99. For the purposes of this Chapter, in determining whether a tax benefit exists,— (i) […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 98 : Consequences of impermissible avoidance arrangement

98. (1) If an arrangement is declared to be an impermissible avoidance arrangement, then, the […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 97 : Arrangement to lack commercial substance

97. (1) An arrangement shall be deemed to lack commercial substance, if— (a) the substance […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 96 : Impermissible avoidance arrangement

96.(1)An impermissible avoidance arrangement means an arrange- ment, the main purpose of which is to […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 95 : Applicability of General Anti-Avoidance Rule

95.32(1) Notwithstanding anything contained in the Act, an arrangement entered into by an assessee may […]
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