Tax benefit - Definition / Legal Terminology - Income Tax

As per section 102(10) of the Income tax Act 1961. For the purpose of Chapter X-A(General anti-avoidance rule) , unless the context otherwise requires,- Tax benefit includes,- (a) a reduction or avoidance or deferral of tax or other amount payable under this Act; or (b) an increase in a refund of tax or other amount under this Act; or (c) a reduction or avoidance or deferral of tax or other amount that would be payable under this Act, as a result of a tax treaty; or (d) an increase in a refund of tax or other amount under this Act as a result of a tax treaty; or (e) a reduction in total income; or (f) an increase in loss, in the relevant previous year or any other previous year;