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Union of India - Section

Section 25 in Finance Act, 2013

25. Omission of Chapter X-A relating to General Anti-Avoidance Rule.

- Chapter X-A of the Income-tax Act (as inserted by section 41 of the Finance Act, 2012)(23 of 2012). relating to General Anti-Avoidance Rule shall be omitted with effect from the 1st day of April, 2014.