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<h1>Commissioner Reviews Evidence for Impermissible Tax Avoidance Under Section 112; Must Issue Orders Within 12 Months.</h1> The Commissioner is authorized to determine the consequences of an impermissible avoidance arrangement under the Direct Taxes Code Bill, 2009. A notice is issued to the assessee to present evidence supporting their claim against the applicability of section 112. The Commissioner evaluates the evidence and other relevant materials to determine any consequences, issuing directions to adjust the total income or tax liability accordingly. Such orders must be issued within twelve months from the notice date. This process ensures necessary adjustments are made to the tax liabilities of the involved parties.