Avoidance of Tax / GAAR (Specific Provisions)

Chapters / List

1. Need for Introduction of Anti-Avoidance Measures

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2. Legislative Anti-Avoidance Measures

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3. Judicial Anti-Avoidance Doctrines (JAAD)

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4. Tax Planning, Tax Evasion, Tax Avoidance, Tax Mitigation

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5. Bond washing transaction [ Section 94(1) ]

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6. Dividend and Income Stripping Transactions [ Section 94(7) ]

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7. Bonus Stripping Transaction [ Section 94(8) ]

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8. Introduction of General Anti-Avoidance Rule (GAAR)

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9. General Anti-Avoidance Rule (GAAR)

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10. Comparison of JAAD and GAAR

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11. Applicability of General Anti-avoidance Rules (GAAR) [ Section 95 ]

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12. Impermissible avoidance arrangement [ Section 96 ]

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13. Tainted Element Test of Section 96

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14. Arrangement to lack commercial substance [ Section 97(1)(a) ]

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15. Arrangement to lack commercial substance [ Section 97(1)(b) ]

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16. Arrangement to lack commercial substance [ Section 97(1)(c) ]

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17. Arrangement to lack commercial substance [ Section 97(1)(d) ]

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18. whether an arrangement lacks commercial substance or not [ Section 97(4) ]

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19. Consequences of impermissible avoidance arrangement [ Section 98 ]

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20. Treatment of connected person and accommodating party [ Section 99 ]

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21. Framing of guidelines Regarding GAAR [ Section 101 ]

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22. Exception of General Anti Avoidance Rule [ Rule 10U ]

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23. consequences of impermissible avoidance arrangement [ Rule 10UA ]

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24. Notice, Forms for reference under section 144BA [ Rule 10UB ]

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25. Time Limit for issue of notice under Rule 10UB [ Rule 10UC ]

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26. Other Civil Doctrines

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