Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 11] [Section 269C(1)] [Section 269C] [Entire Act] Union of India - Subsection Section 269C(1)(a) in The Income Tax Act, 1961 (a)facilitating the reduction or evasion of the liability of the transferor to pay tax under this Act in respect of any income arising from the transfer; or