Section 153 in The Income Tax Act, 1961 [Entire Act]
which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the Principal Commissioner or Commissioner under sub-section
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1 - 10 of 8214 (2.74 seconds)Section 153B in The Income Tax Act, 1961 [Entire Act]
which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the Principal Commissioner or Commissioner under sub-section
Section 144BA in The Income Tax Act, 1961 [Entire Act]
considers that it is necessary to declare an arrangement as an impermissible avoidance arrangement and to determine the consequence of such an arrangement within ... respect of declaration of the arrangement to be an impermissible avoidance arrangement. (4) In case the assessee objects to the proposed action, and the [Principal
Section 68 in Finance Act, 2012 [Entire Act]
which a reference for declaration of an arrangement to be impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section 144BA
Section 245N in The Income Tax Act, 1961 [Entire Act]
person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter X-A or not: Provided that where
Section 66 in Finance Act, 2012 [Entire Act]
which a reference for declaration of an arrangement to be impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section 144BA
Section 98 in Finance Act, 2012 [Entire Act]
Consequence of impermisible arrangement. - (1) If an arrangement is declared to be an impermissible avoidance arrangement, then the consequences, in relation ... recharacterising any. step in, or a part or whole of, the impermissible avoidance arrangement; (b) treating the impermissible avoidance arrangement
Section 41 in Finance Act, 2013 [Entire Act]
which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section
Finance Act, 2013
General Anti-Avoidance Rule
95. Applicability of General Anti- Avoidance Rule. - Notwithstanding anything contained in the Act, an arrangement ... entered into by an assessee may be declared to be an impermissible avoidance arrangement and the consequence in relation to tax arising therefrom
Finance Act, 2012
Finance Act, 2012
UNION OF INDIA
India
Finance Act, 2012
Act 23 of 2012
Published