Applicability of General Anti-Avoidance Rule.

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..... eral Anti-Avoidance Rule.- 2[(1)] Notwithstanding anything contained in the Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement and the conseq .....

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..... ble to the arrangement.] ----------------------------------- Notes: 1. Inserted vide Finance Act 2013, w.e.f. 1st day of April, 2016 2. Numbered as sub-section (1) vide THE FINANCE ACT, 2015 w.e.f .....

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