Section 245R(2)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 245R(2)] [Section 245R] [Entire Act]

Union of India - Subsection

Section 245R(2)(iii) in The Income Tax Act, 1961

(iii)relates to a transaction or issue which is designed prima facie for the avoidance of income-tax [except in the case of a resident applicant falling in sub-clause (iii) of clause (b) of section 245N or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N:]

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Union of India - Subsection

Section 245R(2)(iii) in The Income Tax Act, 1961