Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter X-A GENERAL ANTI-AVOIDANCE RULE This
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Section 100 - Application of this Chapter - Income-tax Act, 1961Extract 1 [ 100. Application of this Chapter. The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.] ----------------------------------- Notes: 1. Inserted vide Finance Act 2013, w.e.f. 1st day of April, 2016
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