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Home Acts & Rules Bill Bills Direct Taxes Code, 2010 Chapter XI = SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX CLAUSES Chapters List This

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX CLAUSES - Direct Taxes Code, 2010

Chapter: XI
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX CLAUSES
Clause 115	:	Disallowance of expenditure having regard to fair market value
Clause 116	:	Determination of income from international transaction having regard to arm's length price.
Clause 117	:	Determination of arm's length price.
Clause 118	:	Advance pricing agreement.
Clause 119	:	Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
Clause 120	:	Avoidance of tax by sale and buy-back transaction in security.
Clause 121	:	Avoidance of tax by buy and sale back transaction in security.
Clause 122	:	Broken-period income accruing from a debt instrument.
Clause 123	:	General anti-avoidance rule.
Clause 124	:	Interpretations in this Chapter.
Clause 125	:	Presumption of purpose.

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