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Home Acts & Rules Bill Bills Direct Taxes Code Bill, 2009 Chapter IX = SPECIAL PROVISIONS TO PREVENT EVASION Chapters List This

SPECIAL PROVISIONS TO PREVENT EVASION - Direct Taxes Code Bill, 2009

Chapter: IX
SPECIAL PROVISIONS TO PREVENT EVASION
Clause 104	:	Disallowance of expenditure having regard to fair market value
Clause 105	:	Computation of income from international transaction having regard to arm's length price
Clause 106	:	Computation of arm's length price
Clause 107	:	Advance pricing agreement
Clause 108	:	Avoidance of income-tax by transactions resulting in transfer of income to nonresidents
Clause 109	:	Avoidance of tax by sale and buy-back transaction in security
Clause 110	:	Avoidance of tax by buy and sale-back transaction in security
Clause 111	:	Broken-period income acruing from a debt instrument
Clause 112	:	General anti-avoidance rule
Clause 113	:	Interpretation
Clause 114	:	Presumption of purpose

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