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Chapter 10A: GENERAL ANTI-AVOIDANCE RULE

Income Tax Act • Direct Tax

Acts in this Chapter (7)

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100 Application of Chapter
0 sections 0 rules
101 Framing of guidelines
0 sections 0 rules
102 Definitions
0 sections 0 rules
95 Applicability of General Anti-Avoidance Rule
0 sections 0 rules
96 Impermissible avoidance arrangement
0 sections 0 rules
98 Consequence of impermissible avoidance arrangement
0 sections 0 rules
99 Treatment of connected person and accommodating party
0 sections 0 rules
Chapter Statistics
7
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
GENERAL ANTI-AVOIDANCE RULE
Chapter Information
Chapter Number:
10A
Full Name:
Chapter XA GENERAL ANTI-AVOIDANCE RULE
Order:
0
Created:
Aug 21, 2025
Updated:
Aug 21, 2025
Recently Added Acts
100 Application of Chapter 0 sections • Added: Aug 21, 2025
101 Framing of guidelines 0 sections • Added: Aug 21, 2025
102 Definitions 0 sections • Added: Aug 21, 2025
95 Applicability of General Anti-Avoidance Rule 0 sections • Added: Aug 21, 2025
96 Impermissible avoidance arrangement 0 sections • Added: Aug 21, 2025
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