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Bill

Home Acts & Rules Bill Bills Income Tax Bill, 2025 Chapter XI = GENERAL ANTI-AVOIDANCE RULE Chapters List This

GENERAL ANTI-AVOIDANCE RULE - Income Tax Bill, 2025
Chapter: XI
GENERAL ANTI-AVOIDANCE RULE
Clause 178 : Applicability of General Anti-Avoidance Rule.

       Clause 178 of the Bill provides for the framework for the applicability of General Anti-Avoidance Rule.....
Clause 179 : Impermissible avoidance arrangement.

       Clause 179 of the Bill seeks to define impermissible avoidance arrangements under the General Anti-Avoidance Rule.....
Clause 180 : Arrangement to lack commercial substance.

       Clause 180 of the Bill seeks to outline the conditions under which an arrangement shall be deemed to lack commercial substanc....
Clause 181 : Consequences of impermissible avoidance arrangement.

       Clause 181 of the Bill provides for consequences of impermissible avoidance arrangement under the General Anti-Avoidance Rule....
Clause 182 : Treatment of connected person and accommodating party.

       Clause 182 of the Bill provides for treatment of connected person and accommodating party under the General Anti-Avoidance Ru....
Clause 183 : Application of this Chapter.

       Clause 183 of the Bill seeks to provide for the applicability of General Anti-Avoidance Rule.....
Clause 184 : Interpretation.

       Clause 184 of the Bill seeks to provide for definition of General Anti-Avoidance Rule.....
 

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