March 1, 2018
102. In this Chapter, unless the context otherwise requires,— (1) “arrangement” means any step in, […]
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March 1, 2018
101. The provisions of this Chapter shall be applied in accordance with such guidelines and […]
March 1, 2018
100. The provisions of this Chapter shall apply in addition to, or in lieu of, […]
March 1, 2018
99. For the purposes of this Chapter, in determining whether a tax benefit exists,— (i) […]
March 1, 2018
98. (1) If an arrangement is declared to be an impermissible avoidance arrangement, then, the […]
March 1, 2018
97. (1) An arrangement shall be deemed to lack commercial substance, if— (a) the substance […]
March 1, 2018
96.(1)An impermissible avoidance arrangement means an arrange- ment, the main purpose of which is to […]
March 1, 2018
95.32(1) Notwithstanding anything contained in the Act, an arrangement entered into by an assessee may […]