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[Cites 0, Cited by 0] [Section 380(a)] [Section 380] [Entire Act]

Union of India - Subsection

Section 380(a)(v) in The Income Tax Act, 2025

(v)a determination or decision by the Board for Advance Rulings whether an arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter XI or not;